Mondaq All Regions - South Africa: Tax
ENSafrica
Over the past few years, SARS appears to have created a new category of doubtful debts allowances which they have termed a "specific" doubtful debts allowance...
ENSafrica
The South African Taxation Laws Amendment Act, 2017 was signed into law on 18 December 2017 and made some notable changes to the tax regime.
Pieter van der Zwan & Associates
The most significant proposals in the 2018 Budget Review will probably affect all taxpayers in South Africa, not only those with accumulated wealth.
ENSafrica
The South African Minister of Finance, Malusi Gigaba, tabled the 2018/19 Budget in Parliament on Wednesday, 21 February 2018.
ENSafrica
The South African Income Tax Act, 1962 (the "Income Tax Act") contains exemptions from income tax that apply to institutions such as pension funds, certain universities and non-profit public benefit organisations...
Pieter van der Zwan & Associates
The increase in the VAT rate from 14% to 15% was arguably the biggest announcement in the 2018 Budget Review from a tax perspective. This change in VAT rate will impact consumers directly ...
Pieter van der Zwan & Associates
The 2018 Budget Review contains a number of proposals that will impact businesses operating in South Africa.
Pieter van der Zwan & Associates
The Income Tax Act allows for roll-over relief in certain circumstances where assets are contributed to a company in exchange for shares in that company.
Pieter van der Zwan & Associates
Dividends are payments received by a person in respect of shareholding in a company. In the recent case of C:SARS v Reunert Ltd the SCA was required to consider an arrangement...
ENSafrica
On 14 December 2017, the South African National Treasury published a Draft Carbon Tax Bill(the "Bill") for public comment, with the comment period commencing immediately and continuing until 9 March 2018.
ENSafrica
Since 1 January 2013, section 19 of the Income Tax Act, 1962 (the "Act") and paragraph 12A of the Eighth Schedule to the Act (the "Eighth Schedule") ...
Pieter van der Zwan & Associates
South African businesses play an integral role in socio-economic upliftment and development of communities. Expenditure incurred for this purpose may have tax implications for the business involved.
Dentons
The concept of residency is a crucial determinant in establishing a person's tax obligations in South Africa.
ENSafrica
It is clear that harm would be caused to SARS if a taxpayer realised a capital loss and that capital loss is set off against a capital gain in such year of assessment.
ENSafrica
The new South African Taxation Laws Amendment Bill, 2017 (the "TLAB 2017") was released following the public consultation process for the Draft Taxation Laws Amendment Bill, 2017 (the "Draft TLAB 2017").
ENSafrica
There are a number of considerations when relocating to another country that involve much more than a mere physical departure and the taking up of permanent residence in a foreign country.
ENSafrica
In conducting a VCA, it is important to distinguish between intangibles, value enhancers and synergies.
ENSafrica
Parliament approved a draft law on the Extraordinary Regime on Tax and Foreign Exchange Compliance, regulating the repatriation of assets held abroad that have not been declared in Angola in December 2017.
ENSafrica
During the International Conference on Tax in Africa held in Abuja from 26 to 28 September 2017, the African Tax Administration Forum launched its "Toolkit for Transfer Pricing Risk Assessment...
ENSafrica
A transfer pricing unit, set up as an administrative technical structure forming part of the Large Taxpayers Directorate of the General Tax Administration, was launched on 25 September 2017 and ...
Most Popular Recent Articles
Pieter van der Zwan & Associates
The increase in the VAT rate from 14% to 15% was arguably the biggest announcement in the 2018 Budget Review from a tax perspective. This change in VAT rate will impact consumers directly ...
ENSafrica
The South African Minister of Finance, Malusi Gigaba, tabled the 2018/19 Budget in Parliament on Wednesday, 21 February 2018.
ENSafrica
The South African Income Tax Act, 1962 (the "Income Tax Act") contains exemptions from income tax that apply to institutions such as pension funds, certain universities and non-profit public benefit organisations...
Pieter van der Zwan & Associates
The most significant proposals in the 2018 Budget Review will probably affect all taxpayers in South Africa, not only those with accumulated wealth.
Pieter van der Zwan & Associates
The 2018 Budget Review contains a number of proposals that will impact businesses operating in South Africa.
Pieter van der Zwan & Associates
Dividends are payments received by a person in respect of shareholding in a company. In the recent case of C:SARS v Reunert Ltd the SCA was required to consider an arrangement...
ENSafrica
On 14 December 2017, the South African National Treasury published a Draft Carbon Tax Bill(the "Bill") for public comment, with the comment period commencing immediately and continuing until 9 March 2018.
Pieter van der Zwan & Associates
The Income Tax Act allows for roll-over relief in certain circumstances where assets are contributed to a company in exchange for shares in that company.
Dentons
The concept of residency is a crucial determinant in establishing a person's tax obligations in South Africa.
Pieter van der Zwan & Associates
Many employee share incentive schemes involve the use of trusts to house the shares until such time as they vest in the employees.
Pieter van der Zwan & Associates
The Taxation Laws Amendment Bill introduces a revised set of rules that will apply to debt restructuring transactions that occur during years of assessment that commence on or after 1 January 2018.
Pieter van der Zwan & Associates
South African businesses play an integral role in socio-economic upliftment and development of communities. Expenditure incurred for this purpose may have tax implications for the business involved.
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