South Africa: Sales Taxes: VAT, GST

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Article
New Ground, Same Fight: Tax Court Permits Amendment To Introduce Additional Factual Bases For VAT Input Tax Deduction
The Tax Court has ruled on whether a taxpayer may amend its appeal statement to introduce new factual grounds supporting a disputed VAT input tax deduction, years after the original objection was filed. The decision clarifies the boundaries of Rule 32(3) of the Tax Court Rules and examines when late amendments will be permitted despite weak explanations for delay.
South Africa Tax
E
ENS
Article
Africa Tax In Brief
African nations are implementing sweeping tax reforms across multiple jurisdictions, from Angola's supplementary petroleum incentives and Nigeria's virtual asset taxation framework to Mauritius's digital marketplace VAT rules and the Democratic Republic of the Congo's mining royalty adjustments. These coordinated changes reflect a continent-wide effort to modernize revenue collection, expand digital taxation, and strengthen compliance mechanisms.
South Africa Tax
E
ENS
Article
Africa Tax In Brief
The African Tax Administration Forum and OECD have concluded transfer pricing workshops for Francophone tax officials, while multiple African nations implement significant tax reforms including VAT changes, e-invoicing requirements, and new compliance measures. From Kenya's reduced petroleum VAT rates to Liberia's comprehensive tax amendments and Uganda's proposed alternative minimum tax, these developments reflect a continent-wide effort to modernize tax administration and enhance revenue collection.
Global Tax
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ENS
Article
Transfer Duty And Instalment Sale Agreements: Understanding Section 20 Of The Alienation Of Land Act
Instalment sale agreements offer flexibility in South African property transactions, but many purchasers misunderstand when transfer duty becomes payable. Under Section 20 of the Alienation of Land Act, transfer duty liability may arise at the date of agreement signature—long before ownership actually transfers—creating unexpected financial obligations that require careful legal and tax planning from the outset.
South Africa Real Estate
BI
Barnard Inc.
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