South Africa: Corporate Tax

This comprehensive briefing covers recent tax law changes, regulatory updates, and compliance requirements across multiple African jurisdictions including Benin, Botswana, Burkina Faso, Burundi, and many others. The updates span corporate tax reforms, VAT amendments, withholding tax changes, and new administrative procedures affecting businesses operating throughout the continent.

Cross-border tax compliance between Botswana and South Africa is undergoing significant transformation as SARS deploys AI-driven enforcement tools, Botswana proposes a shift to residence-based taxation, and global minimum...

South Africa's mining sector operates in a complex tax, regulatory and ESG environment requiring careful management of specialist income tax rules, mineral royalties, VAT, customs obligations...

The Constitutional Court's decision in Absa Bank Ltd v SARS marks a pivotal shift in how South African courts approach tax avoidance structures, moving beyond technical compliance to examine the true commercial substance of transactions. This judgment signals a broader regulatory trend where authorities increasingly look through carefully engineered corporate structures to ask what was really happening, challenging the long-held assumption that technical legal compliance provides immunity from scrutiny.

Elite and professional sport has entered a new era, one driven by wearable technology, advanced analytics and AI‑enabled performance monitoring. Tools such as GPS tracking, heart‑rate analysis...

In order to simplify tax legislation, reduce compliance costs, broaden the tax base and promote tax justice, the General Tax Administration (AGT) has announced its intention to replace...

Below, please find issue 72 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

Since the G7 meeting on 5 June when the G7 finance ministers announced a global corporation tax of at least 15%, there has been much written and spoken about the new proposed global minimum tax rate.

South African corporate taxpayers currently enjoy full utilization of assessed losses. In determining taxable income, the corporate taxpayers can set off their full extent...