S.Africa: South Africa Revenue Service Issues Guidelines on Determining Place of Effective Management

South Africa Revenue ServiceTax authorities are fundamental institutions within government frameworks, overseeing tax assessment, collection, and administration. Their operations ensure that tax laws are enforced

South Africa: South African Tax Legislation: Proposed Amendments In An International Tax Context

South Africa: South African Tax Legislation: Proposed Amendments In An International Tax Context Article by Lavina Daya, Yani Van Der Merwe and Liesl Visser ENSafrica

S.Africa: Interpretation of the Tax Administration Act in the context of SARS’ powers to recover tax

Interpretation of the Tax Administration Act in the context of SARS’ powers to recover tax by Caroline Rogers The Tax AdministrationTax authorities are fundamental institutions

S.Africa: Urgent interdict to prevent SARS collecting R1bn on pay-now-argue-later principle successful

In terms of the “pay now, argue later” principle, the South African Revenue ServiceThe South African Revenue Service (SARS) is the official tax authority responsible