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The Lawfulness Of Retrospective Amendments In Tax Law
The taxpayer sought an order declaring that section 34(2) of the Amending Act is inconsistent with the Constitution, and invalid to the extent that it provides that section 44 (9A) of the Act shall be deemed...
South Africa
20 Jul 2017
Final Changes To The Special Voluntary Disclosure Programme
The SVDP legislation also deals with controlled foreign companies subject to the provisions of section 9D of the Income Tax Act.
South Africa
6 Feb 2017
No Looking Back For Section 13sex Of The Income Tax Act
Section 13sex of the Act now provides for a 5% depreciation allowance per annum over 20 years, and applies only to new and unused residential units or improvements.
South Africa
26 Sep 2016
Taxation Of Trusts Revisited
The Davis Tax Committee's First Interim Report on Estate Duty was released for public comment on 13 July 2015.
South Africa
4 Aug 2015
Tax Court Rules On Creation Of Permanent Establishment In South Africa
The taxpayer contended that it is necessary that a permanent establishment be created first under Article 5(1) and only once that has occurred, is it then necessary to take account of the provisions of Article 5(2)(k) of the DTA.
South Africa
29 Jul 2015
Tax Consequences Of Foreign Companies Rendering Services In South Africa
In the case of X LLC, case number 13276 heard in February 2015, as yet unreported, the Tax Court had to determine whether X had created a permanent establishment in South Africa, and was liable to tax in South Africa.
South Africa
9 Jun 2015
Procedures Governing Objections And Appeals
Under section 96(2) of the TAA, the Commissioner is obliged to supply the taxpayer with the grounds of the assessment so that the taxpayer can understand the basis on which the assessment has been issued.
South Africa
15 Apr 2015
Tax Clearance Certificates Issued By The South African Revenue Service
The Tax Administration Act 28 of 2011 ("the TAA") which took effect on 1 October 2012 contained provisions regulating the issue of tax clearance certificates by the South African Revenue Service (‘SARS’).
South Africa
11 Mar 2015
Effect Of Taking Professional Advice On Imposition Of Understatement Penalties And Interest
The court came to the conclusion that the taxpayer's reliance on the advice received was reasonable and therefore directed that the Commissioner should waive the section 89quat interest in full.
South Africa
10 Feb 2015
The Thin Capitalisation Provisions Of Section 23M And Further Amendments Proposed Thereto
In line with pronouncements by the OECD relating to the Base Erosion and Profit Shifting Project, section 23M was introduced by the Taxation Laws Amendment Act, 31 of 2013.
South Africa
26 Nov 2014
Western Cape High Court Rules On Purpose Of Preservation Orders
The TAA provides that a preservation order may be granted if required to secure the collection of tax.
South Africa
25 Nov 2014
Taxability Of Amounts Received For Information Supplied
NBC News had agreed to pay the family of the late Reeva Steenkamp, the woman killed by Oscar Pistorius, for its co-operation in a series of interviews.
South Africa
16 Oct 2014
New Tax Dispute Resolutions Promulgated
The new rules governing objections and appeals were promulgated under section 103 of the Tax Administration Act No. 28 of 2011.
South Africa
17 Sep 2014
The Supreme Court Of Appeal Admonishes The South African Revenue Service
Under the general provisions of the TAA a taxpayer bears the onus that an amount is not subject to tax or that a deduction claimed is deductible for tax purposes.
South Africa
28 Aug 2014
Employment Tax Incentive - Accounting And Income Tax Treatment
It is no hidden secret that unemployment in South Africa remains considerably high.
South Africa
25 Jul 2014
Should The South African Revenue Service Adopt A Taxpayer Bill Of Rights?
A Taxpayers’ Charter setting out the rights and obligations of taxpayers in South Africa was published for the first time during 1997.
South Africa
16 Jul 2014
Single Registration: Will It Reorganise The Disorganised?
The South African Revenue Service introduced a new streamlined process primarily geared towards the single registration of a taxpayer across applicable tax types.
South Africa
10 Jul 2014
Preservation Orders And The Tax Administration Act
Prior to the Tax Administration Act No. 28 of 2011, the Commissioner: South African Revenue Service was required to apply for a preservation order under the common law.
South Africa
19 Jun 2014
The Liability Of Shareholders For The Tax Debts Of A Company
It has a long been a principle of company law that the debts of a company are not the debts of its shareholders.
South Africa
23 May 2014
Nowhere To Hide
The Convention on Mutual Administrative Assistance in Tax Matters was published in the Government Gazette.
South Africa
19 May 2014
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