Mondaq All Regions - South Africa: Tax
Fasken
The Carbon tax also contributes towards South Africa meeting its climate change commitments under the Paris Agreement.
DLA Piper
In our Global Tax Alerts in February 2018 and January 2019 we discussed the Dutch Court of Appeal's decision which held that dividend distributions from Dutch entities to South African entities are effectively...
ENSafrica
The Parliament of Zimbabwe and the Ethiopian House of Representatives approved the African Continental Free Trade Area Agreement
ENSafrica
Having gone through a number of substitutions and amendments, the debt reduction rules contained in section 19 of the South African Income Tax Act, 1962 (the "Act")
ENSafrica
On 30 April 2019, the South African Revenue Service ("SARS") published draft rules, schedules and forms for the implementation of the carbon tax and provided details ...
ENSafrica
On 18 March 2019, South Africa's National Treasury published revised Electronic Services Regulations, significantly expanding the scope of electronically ...
TMF Group
While there was no repeat of last year's surprise 1% VAT rate rise, some changes announced in this year's budget may impact South African business operations and employees.
ENSafrica
Below, please find issue 26 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.
ENSafrica
Botswana and Zambia signed the ACFTA on 10 February 2019 at the 32nd summit of the African Union in Addis Ababa, whereas the Ethiopian Council of Ministers approved the ACFTA on 2 February 2019...
Hogan Lovells
On 18 February 2019 the South African Revenue Service (SARS) obtained a warrant of execution in the High Court to attach and remove the movable property of Andriano Mazzotti (Mazotti) ...
Hogan Lovells
Taxpayers have been identified as abusing the newly introduced amendments in 2018.
ENSafrica
SARS brought an application in terms of Rule 56(1)(b) of the Tax Court Rules (the "Rules") for default judgment against the Appellant ...
ENSafrica
The reportable arrangement provisions were established by the South African Revenue Service ("SARS") with the objective of obtaining information on certain types of transactions.
ENSafrica
In the listed sector, shareholders may be presented with various elections to be made as regards the nature of distributions ...
ENSafrica
Botswana and Zambia signed the African Continental Free Trade Area Agreement ("ACFTA") on 10 February 2019 at the 32nd summit of the African Union in Addis Ababa,
ENSafrica
appeal against the decision of the tax court concerning SARS' entitlement to payment of understatement penalties in accordance with section 222(1) of the Tax Administration Act, 2011 (the "TAA").
ENSafrica
Sections 113 and 115 of the Companies Act, 2008 provide for an automatic statutory merger of two companies.
ENSafrica
A very conservative budget was read by the South African Minister of Finance today, 20 February 2019. There are no notable increases in any of the direct or indirect taxes.
ENSafrica
Dividends declared by South African resident companies or non-resident companies, the shares of which are listed on a South African exchange, are subject to dividends tax of 20%.
KISCH IP
In general, non-resident licensors are only subject to tax in South Africa on income that is attributable to a permanent establishment in South Africa of that licensor; or to the extent that tax is
Most Popular Recent Articles
TMF Group
While there was no repeat of last year's surprise 1% VAT rate rise, some changes announced in this year's budget may impact South African business operations and employees.
Pieter van der Zwan & Associates
The increase in the VAT rate from 14% to 15% was arguably the biggest announcement in the 2018 Budget Review from a tax perspective. This change in VAT rate will impact consumers directly ...
Pieter van der Zwan & Associates
The Income Tax Act allows for roll-over relief in certain circumstances where assets are contributed to a company in exchange for shares in that company.
ENSafrica
Botswana and Zambia signed the ACFTA on 10 February 2019 at the 32nd summit of the African Union in Addis Ababa, whereas the Ethiopian Council of Ministers approved the ACFTA on 2 February 2019...
ENSafrica
Below, please find issue 26 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.
Dentons
The concept of residency is a crucial determinant in establishing a person's tax obligations in South Africa.
ENSafrica
A very conservative budget was read by the South African Minister of Finance today, 20 February 2019. There are no notable increases in any of the direct or indirect taxes.
Hogan Lovells
On 18 February 2019 the South African Revenue Service (SARS) obtained a warrant of execution in the High Court to attach and remove the movable property of Andriano Mazzotti (Mazotti) ...
Hogan Lovells
Taxpayers have been identified as abusing the newly introduced amendments in 2018.
ENSafrica
Botswana and Zambia signed the African Continental Free Trade Area Agreement ("ACFTA") on 10 February 2019 at the 32nd summit of the African Union in Addis Ababa,
ENSafrica
Guinea deposited its instrument of ratification for the ACFTA on 16 October 2018 and Uganda on 28 November 2018.
ENSafrica
Over the past few years, SARS appears to have created a new category of doubtful debts allowances which they have termed a "specific" doubtful debts allowance...
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