S.Africa: SARS cannot amend its grounds of assessment after the letter of assessment
ITC 13238 & ITC 13164 WCTC (8 December 2014) 17 March 2015 Author: Erich Bell (SAIT Technical) Introduction This case considers an application by SARSThe
Category: SADC
S.Africa: TAA Tax Clearance Certificates issued by SARS
South Africa: Tax Clearance Certificates Issued By The South African Revenue ServiceThe South African Revenue Service (SARS) is the official tax authority responsible for the administration and enforcement of tax laws in South Africa. It plays a crucial role in managing the country’s fiscal policy by collecting revenue, administering customs, and ensuring compliance with tax legislation. Established under the South African Revenue Service Act, No. 34 of 1997, SARS functions independently... Last Updated: 11 March 2015 Article by Beric Croome of ENSAfrica The Tax AdministrationTax
S.Africa: Constitutional Court finds early proclamation of an Act was not rationally related to the purpose for which the power was given
IN THE CONSTITUTIONAL COURT OF SOUTH AFRICA President of the Republic of South Africa and Others v South African Dental Association and Another Case CCT
S.Africa and Qatar: DTA between Qatar and S.Africa signed
Report from our correspondent Lutando Mvovo, South Africa Treaty between Qatar and South Africa signed On 6 March 2015, Qatar and South Africa signed an
S.Africa: A summary of the S.African WHT regime
South African withholding taxes 24 February 2015 Posted by: Authors: Magda Snyckers and Liesl Visser Authors: Magda Snyckers and Liesl Visser (ENSafrica) Over the past few years we
S.Africa: CFC rules to stay after latest budget speech
Controlled foreign company rules Webber Wentzel South Africa February 26 2015 Prior to 2012, certain so-called diversionary transaction rules existed which sought to impute into
S.Africa: Deputy Chief Justice Moseneke – It’s legal to expropriate land
Dikgang Moseneke: It’s legal to expropriate land Deputy chief justice Moseneke has noted that ‘willing buyer, willing seller’ is a fallacy and isn’t backed by
S.Africa: TAA Requests for relevant material: A delicate balance between SARS’ powers and taxpayer’s rights
Requests for relevant material: A delicate balance between SARS’ powers and taxpayer’s rights Author: Jerome Brink (ENSafrica) The world economy is still in a fragile state and
S.Africa: Deemed loans under transfer pricing seen as a dividend declared on 1 January 2015
Deemed loans under transfer pricingTransfer pricing is a fundamental concept in international taxation that defines the pricing methods and rules applied to transactions between related entities within a multinational enterprise (MNE). In the context of tax regulations, it governs how prices for goods, services, or intangibles (such as intellectual property) are set when these items are exchanged between different branches, subsidiaries, or affiliates of... seen as a dividend declared on 1 January 2015 Authors: Okkie Kellerman, Jens Brodbeck and Arnaaz Camay (ENSafrica) South African taxpayers who
S.Africa: A recap of the REIT provisions and the latest amendments thereto
A recap of the REIT provisions and the latest amendments thereto 24 February 2015 Author: Toinette Beckert (ENSafrica) The provisions in the Income TaxIncome Tax