S.Africa – Win for mining industry: High Court rules on calculation of royalties

In the recently decided United Manganese of Kalahari (Proprietary) Limited v Commissioner for the South African Revenue ServiceThe South African Revenue Service (SARS) is the official

S.Africa – SARS Share Owners Tax Guide

SARS 2018 Tax Guide for Share Owners Revenue ServiceTax authorities are fundamental institutions within government frameworks, overseeing tax assessment, collection, and administration. Their operations ensure

South Africa: Country-by-country CBC guide by SARS – creating confusion?

Look at the following Guide on CBC by SARSThe South African Revenue Service (SARS) is the official tax authority responsible for the administration and enforcement

More than one way to skin a cat? High Court considers SARS’ power to issue reduced assessments

by Cliffe Dekker Hofmeyr  Introduction Under Section 93 of the Tax AdministrationTax authorities are fundamental institutions within government frameworks, overseeing tax assessment, collection, and administration.

Tax returns: when does prescription commence to run?

Introduction Section 99 of the Tax AdministrationTax authorities are fundamental institutions within government frameworks, overseeing tax assessment, collection, and administration. Their operations ensure that tax