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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
Deductibility Of Audit Fees
The Supreme Court of Appeal delivered judgment in the case of Commissioner for the South African Revenue Service v Mobile Telephone Networks Holdings Ltd.
South Africa
16 Apr 2014
VAT Registration Of Foreign Online Suppliers Not Limited To Supplies Of E-Books
The levying of tolls for the use of certain highways in Gauteng, the so called e-tolls, took effect on 3 December 2013.
South Africa
27 Feb 2014
Income Tax And Vat Consequences Of E-Tolls
The levying of tolls for the use of certain highways in Gauteng, the so called e-tolls, took effect on 3 December 2013.
South Africa
16 Feb 2014
Exchange Control And The Shuttleworth Decision
Billionaire Mark Shuttleworth certainly did well when he disposed of his business – he realised approximately R4,2bn.
South Africa
19 Nov 2013
Domestic Treasury Management Companies
The National Treasury and the South African Revenue Service ("SARS") presented their response document on submissions received on the 2013 draft tax bills...
South Africa
26 Oct 2013
The Future Taxation Of Trusts
In the National Budget, tabled in Parliament on 27th February 2013, the Minister of Finance indicated that government was proposing several legislative measures during 2013/14 regarding trusts to curtail perceived tax avoidance associated with trusts.
South Africa
8 Jul 2013
SARS Audits And Taxpayers’ Rights
The Tax Administration Act, Act 28 of 2011brought with it many changes to not only taxpayers' rights and obligations but the reciprocal rights and obligations on the part of the South African Revenue Service in its continuous business of revenue collection.
South Africa
8 Jul 2013
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