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Tax Law

Insights into tax law from South Africa’s leading tax lawyers and other tax professionals, examining tax legislation and case law. Find the latest articles and legal opinions with regards to SARS’ conduct, the taxation of local and foreign entities and assets, and the tax consequences of individual and corporate activities, ranging from loans, trusts, share buybacks, REITS, import and export, and more.

Sars Guide to Taxation in South Africa

In the end, there can be only one contract – the SCA considers section 24C of the Income Tax Act

On 3 December 2018, the Supreme Court of Appeal (SCA) handed down judgment in CSARS v Big G Restaurants (Pty) Ltd (157/18) [2018] ZASCA 179 (3 December 2018), concerning s24C of the Income Tax Act, No 58 of 1962 (Act). In terms of s24C of the Act, a taxpayer can, under certain…

Provided By Cliffe Dekker Hofmeyr

by Louis Botha

New electronic services regulations: Widening the invisible VAT net

In the wake of the ever-increasing world of e-commerce and cross-border digital trade, South Africa introduced legislation with effect from 1 June 2014, requiring foreign suppliers of ‘electronic services’ to register as VAT vendors in South Africa. National…

Provided By Cliffe Dekker Hofmeyr

by Gerhard Badenhorst and Varusha Moodaley

Unincorporated joint ventures in South Africa – What you need to know

B-BBEE Requirements and Status All entities wishing to obtain a B-BBEE certificate are measured against some or all of the pillars under the Codes. The Codes...

by Tyron Fourie and Grant Williams

Back to basics: Navigating a SARS audit and dispute process

Receiving and responding to a request for relevant material from the South African Revenue Service (“SARS”) and generally dealing with SARS during an audit or...

by Taryn Solomon

Back to basics: Navigating a SARS audit and dispute process

What costs can taxpayers deduct in pursuance of installing solar energy systems?

It is beyond doubt that South Africa enjoys sunshine more than most places on earth. The South African Department of Energy (DoE) states on its...

by Jerome Brink

The big five amendments proposed by the Companies Amendment Bill, 2018

The Companies Amendment Bill, 2018 (the “Bill”) was released for public comment by the Minister of Trade and Industry on 21 September 2018. The Bill,...

by Brian Jennings

The big five amendments proposed by the Companies Amendment Bill, 2018

Income Tax: What employees receiving foreign income should know

Employees might attempt to escape a tax liability on a portion of their income received in another country, however in a recent Court decision it...

by VDMA Attorneys

Income Tax: What employees receiving foreign income should know

National Treasury hopes to clarify anomalies relating to taxing REITs soon

The taxation of real estate investment trusts (REITs) was discussed at the recent National Treasury Workshop on the 2018 draft Taxation Laws Amendment Bill, held...

by Wesley Grimm and Craig Miller

National Treasury hopes to clarify anomalies relating to taxing REITs soon

Tax court confirms contributions to fund share incentive scheme are deductible

There have been a number of binding private rulings providing for the deductibility of contributions made by employer companies to share incentive trusts for the...

by Joon Chong

Tax court confirms contributions to fund share incentive scheme are deductible

South Africa’s first transfer pricing case?

Section 31 of the Income Tax Act, No 58 of 1962 (Act) contains South Africa’s transfer pricing provisions which constitutes one of the most contentious areas...

by Jerome Brink

Customs treatment of goods lost in a robbery or hi-jacking

The Supreme Court of Appeal (SCA) has now at last settled the uncertainty in relation to the application of rebate item 412.09 of Schedule 4...

by Lunga Vilakazi

Customs treatment of goods lost in a robbery or hi-jacking

Urgent reinstatement of tax compliance status granted

For certain taxpayers, a tax clearance certificate is of utmost importance in ensuring that it is able to receive payment and to tender for new...

by Joon Chong

Urgent reinstatement of tax compliance status granted

Interest free loans and trusts

The recent introduction of section 7C to the Income Tax Act brought the taxation of trusts, and the funding thereof specifically, under the spotlight again. Briefly,...

by Brian Kahn Inc Attorneys

Interest free loans and trusts

Reducing the cost of transfer pricing compliance for Multinationals

Many countries have become more focused on combating tax avoidance. As such, transfer pricing compliance has become much more burdensome due to substantial documentation requirements...

by Okkie Kellerman

Reducing the cost of transfer pricing compliance for Multinationals

Proposed amendments to the VAT regulations on the supply of electronic services in South Africa

With effect from June 2014, the definition of “enterprise” in section 1 of the VAT Act, 1991 (“VAT Act”) was amended to include the supply...

by Greg Shapiro and Mmueledi Monatisa

Offshore companies and doing business in South Africa – A Companies Act perspective

According to the most recent statistics released by the South African Revenue Service, South Africa remains a net importer of goods and services. Put differently,...

by Brian Kahn Inc Attorneys

Offshore companies and doing business in South Africa – A Companies Act perspective

Cryptocurrencies and tax

The advent of cryptocurrencies, and in particular the substantial gains that are associated with investments in cryptocurrencies, caught the attention and interest of the world...

by Doelie Lessing

Cryptocurrencies and tax

Commodities bulletin: The sugar industry in Africa

South Africa: the health promotion levy The South African sugar industry is under further assault as the new Health Promotion Levy comes into force. As of...

by Andrew Turner, Angela Clark and Frieda Levycky

Can foreigners own property in South Africa?

Foreigners may purchase and own immovable property in South Africa without any restrictions, as foreigners are generally subject to the same laws as South African...

by Abrahams & Gross

Can foreigners own property in South Africa?

The (un)certainty of taxes: Is the 1 January 2019 implementation date for carbon tax possible?

One thing is certain in this context: anyone having to sign off on the Carbon Tax Bill has an unenviable job. Though everyone making submissions...

by Justine Sweet

The (un)certainty of taxes: Is the 1 January 2019 implementation date for carbon tax possible?

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