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Searching Content indexed under Income Tax by Annalie Pinch ordered by Published Date Descending.
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Dividends Tax: The Importance Of Determining When A Dividend Is "Due And Payable"
In terms of section 64EA(a) of the Act, the beneficial owner of a cash dividend is liable for dividends tax in respect of that dividend.
South Africa
22 Nov 2017
2
Increase Of Provisional Tax Estimates By SARS
If SARS is not satisfied with the estimate prepared by the taxpayer, the first provisional tax payment will be queried.
South Africa
19 May 2017
3
Section 103(2) Utilisation Of Assessed Losses Revisited
In this case, SARS relied on section 103(2) to disallow the set off of ABC (Pty) Ltd's ("ABC's") assessed loss against income derived by ABC in respect of its 2005 to 2008 years of assessment.
South Africa
11 Nov 2016
4
Proposed Expansion Of "Permanent Establishment" Definition
The BEPS Report is aimed at addressing certain tax avoidance strategies used to avoid the creation of a PE.
South Africa
28 Mar 2016
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