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South Africa
ENSafrica
We have recently seen that the South African Revenue Service ("SARS"), in conducting audits in respect of taxpayer's affairs...
ENSafrica
The Botswana Minister of Finance presented the 2020 Budget to parliament on 3 February 2020. No tax legislation amendments were proposed.
ENSafrica
whether insufficiency of funds was not reasonably foreseeable, and therefore constitutes reasonable grounds for non-payment of employees tax, considered.
ENSafrica
According to the announcement issued by the Rwanda Revenue Authority ("RRA") on December 13, 2019, the applications for quitus fiscal in relation to the fiscal year 2020 are open from today (December 16, 2019).
ENSafrica
appeal against decision of Tax Court, in respect of which the Commissioner for the South African Revenue Service was directed to partially allow a claim
ENSafrica
The favourable tax treatment afforded to dividends in contrast to other forms of income (including capital gains subject to capital gains tax) in terms of South African tax law
Werksmans Attorneys
The Rates and Monetary Amounts and Amendment of Revenue Laws Bill, 2019, the Tax Administration Laws Amendment Bill, 2019 and the Taxation Laws Amendment Bill, 2019.
ENSafrica
whether SARS was entitled to defend assessments by contending for a materially different tax liability to that reflected in the assessments, in the absence of revised assessments or a valid ...
EVA Financial Solutions
The office of the Tax Ombud was established to act as a bridging gap between SARS and the taxpayer. But, taxpayers do not always have a direct line to connect with the Tax Ombud.
EVA Financial Solutions
What we have seen now is increased scrutiny of credit notes for compliance with the VAT Act.
ENSafrica
International tax law principles deal with the allocation to various jurisdictions of taxing rights in respect of the business profits of a multi-national company.
ENSafrica
On 4 November 2019, the Congolese tax administration (Direction générale des impôts) announced that the deadline for payment of the second instalment of advance tax for the financial year 2019
Cliffe Dekker Hofmeyr
The stated policy of the South African Revenue Service (SARS) not to make value-added tax (VAT) apportionment rulings effective retrospectively...
ENSafrica
Recently, we have been asked to consider an often overlooked VAT exposure, namely, the potential taxable supplies involved in low or nil cost intra-group financing and security transactions.
ENSafrica
the Applicant sought default judgment against SARS in terms of Rule 56 of the Tax Court Rules to reduce her tax liability to nil, where she alleged that SARS
Cliffe Dekker Hofmeyr
Herewith below selected highlights in the Customs & Excise environment since our last instalment.
Cliffe Dekker Hofmeyr
The Tax Court also had to decide whether certain interest imposed should be remitted.
Cliffe Dekker Hofmeyr
Given the wide discretion afforded to SARS in this respect, SARS' Practice Note No. 36 issued on 13 January 1995 (Practice Note 36) provides some guidance on the subject.
ENSafrica
Below, please find issue 37 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.
ENSafrica
Africa Regulatory ENSight - October 2019
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