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June 17, 2016
An assessed loss for income tax purposes is a potentially valuable asset: it represents past losses made by a taxpayer which is able of being carried […]
September 9, 2016
It is an unfortunate reality that marriages may after many years end up in divorce. When this happens the parties either have to agree on how […]
October 31, 2016
Dividends received by a South African taxpayer are generally exempt from income tax. The major exemption though being dividends received from so-called REITs (these being some […]
November 23, 2016
National Treasury published its much anticipated proposed annual amendments to tax legislation earlier in July. This year the proposed amendments were widely anticipated to shed led […]
January 9, 2017
Value-Added Tax, or VAT, is currently typically charged at 14% on all taxable supplies of goods or services rendered by registered VAT vendors. Taxable supplies exclude […]
March 8, 2017
It is an astounding exercise to go through the numbers behind the annual national budget presented recently and to start to understand what it is that […]
March 10, 2017
Many would have noted reports in the national media that the Taxation Laws Amendment Act, 16 of 2016, was signed into law by President Zuma on […]
March 28, 2017
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. […]
April 24, 2017
It is very often the case that a company extends an interest free or low interest loan to a director. This manifests either as a true […]
October 13, 2017
What is it? ETI is a tax incentive awarded to qualifying employers aimed at encouraging employers to employ employees between the ages of 18 to 29. […]
November 13, 2018
The Income Tax Act[1] allows for various income tax allowances to be claimed in respect of moveable assets used for purposes of a taxpayer’s trade. Most […]
May 6, 2019
VAT is an integral part of our economic society and is something that influences everyone, especially businesses in South Africa. In this article, we will discuss […]
July 9, 2019
SARS recently released two media statements, in which it notes several improvements made to eFiling for the 2019 tax season, including the issue of customised notices […]
July 31, 2019
The 2019 tax season officially started on 1 July 2019. Different filing periods apply, depending on the way a taxpayer chooses to submit their return: Taxpayers […]
August 28, 2019
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 […]
July 2, 2020
When businesses expand, they often look beyond national borders. With such an expansion, there are several added advantages for establishing a holding company, which then owns […]
March 9, 2021
Finance Minister Tito Mboweni delivered his third annual budget address on 24 February 2021. The corporate tax rate reduction from 28% to 27% for years of assessment commencing on or after […]
April 7, 2021
As the traditional winter hunting season approaches and South African borders are (somewhat) more open after the stricter COVID-19 lockdown, it is important revisit the Value-Added Tax (VAT) impact […]
April 30, 2021
On 12 January 2021, the Gauteng High Court delivered judgement in the matter of MTN (Pty) Ltd v CSARS (79960/2019) [2021], in respect of a declaratory order that […]
September 8, 2022
Remote working from foreign jurisdictions has become increasingly popular during the COVID-19 pandemic. Despite the lockdown rules being relaxed in most jurisdictions, it appears that employers […]