Category: South Africa

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

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

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

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

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

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

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

Imminent changes to 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... documentation requirements in South Africa 24 February 2015 Posted by: Author: Arnaaz Camay of ENS On 17 July 2013 the