Mondaq All Regions - South Africa: Tax
ENSafrica
In The Car Company Ltd (in Liquidation) v. The Mauritius Revenue Authority, the Commercial Division of the Supreme Court ruled that the amount of taxes due under the Value Added Tax Act and the Income Tax Act ..
ENSafrica
Section 9D of the Income Tax Act, 1962 (the "Act") is aimed at South African residents who directly or indirectly hold more than 50% of the total participation (broadly speaking shares) or voting rights in a foreign company.
ENSafrica
Many countries have become more focused on combating tax avoidance.
ENSafrica
The overriding concept of the BEPS Action Plan is that all taxable profits should be taxed once.
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
The income tax treaty between the Comoros Islands and the United Arab Emirates, signed on 26 March 2015, entered into force on 2 January 2018 and generally applies from 1 January 2019.
ENSafrica
The new law amending the Mining Code, signed by the President on 9 March 2018, was published in the official gazette on 28 March 2018.
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.
Most Popular Recent Articles
ENSafrica
Many countries have become more focused on combating tax avoidance.
ENSafrica
The income tax treaty between the Comoros Islands and the United Arab Emirates, signed on 26 March 2015, entered into force on 2 January 2018 and generally applies from 1 January 2019.
ENSafrica
Section 9D of the Income Tax Act, 1962 (the "Act") is aimed at South African residents who directly or indirectly hold more than 50% of the total participation (broadly speaking shares) or voting rights in a foreign company.
ENSafrica
In The Car Company Ltd (in Liquidation) v. The Mauritius Revenue Authority, the Commercial Division of the Supreme Court ruled that the amount of taxes due under the Value Added Tax Act and the Income Tax Act ..
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...
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
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 new law amending the Mining Code, signed by the President on 9 March 2018, was published in the official gazette on 28 March 2018.
Dentons
The concept of residency is a crucial determinant in establishing a person's tax obligations in South Africa.
ENSafrica
The overriding concept of the BEPS Action Plan is that all taxable profits should be taxed once.
ENSafrica
The South African Minister of Finance, Malusi Gigaba, tabled the 2018/19 Budget in Parliament on Wednesday, 21 February 2018.
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.
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