Income

June 17, 2016

Are you a South African tax resident individual?

The question of tax residence for individuals has always been relevant in South Africa. It appears as though we find ourselves in a country which has […]
March 28, 2017

Practice Note 31 in the spotlight

The deductibility of interest for income tax purposes recently came under scrutiny in Mr X vs SARS,[1] and specifically the application of SARS’ Practice Note 31. […]
August 28, 2019

What is an audit certificate?

The South African Revenue Service (“SARS”) issued Interpretation Note 112 (“IN112”) on 21 June 2019 to provide guidance on the interpretation and application of the audit […]
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