Searching Content indexed under Tax Authorities by Robert Gad ordered by Published Date Descending.
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Proposed Amendments To Clarify Income Tax Treatment Of Statutory Mergers
Sections 113 and 115 of the Companies Act, 2008 provide for an automatic statutory merger of two companies.
South Africa
18 Mar 2019
Refunds Subject To Set-Off Under The Tax Administration Act
Section 191 of the TAA now provides that all tax debts that are due must be set-off against refunds, including the interest thereon, due by the South African Revenue Service to that taxpayer.
South Africa
26 Jun 2017
Brief Window Of Opportunity For South Africans Named In The Panama Papers
A number of South African individuals, trusts and companies feature in the recent data leak involving clients of Panamanian law firm Mossack Fonseca.
South Africa
29 Jun 2016
SARS Releases A New Public Notice Listing Reportable Arrangements And Excluded Arrangements
The South African Revenue Service has published a public notice setting out reportable arrangements and excluded arrangements for purposes of sections 35(2) and 36(4) of the Tax Administration Act 28 of 2011.
South Africa
8 Feb 2016
Proposed Amendments To The Tax Administration Act No. 28 Of 2011 In Relation To Legal Privilege
The draft Tax Administration Laws Amendment Bill of 2015, published for public comment on 22 July 2015, proposes the introduction of a new section 42A into the Tax Administration Act No. 28 of 2011.
South Africa
29 Sep 2015
Reportable Arrangements – Proposed Replacement Of The Existing Notices For Purposes Of Sections 35(2) And 36(4) Of The Tax Administration Act No. 28 Of 2011
We set out below a brief overview of the current notices issued for purposes of sections 35(2) and 36(4) of the TAA, as well as the proposed amendment thereto.
South Africa
22 Oct 2014
Default Judgment In Tax Litigation
In terms of the current Tax Court rules published under the Income Tax Act No. 58 of 1962, there was little that a taxpayer could do.
South Africa
14 Jul 2014
Contemporary Issues Faced In The Tax Litigation Environment In South Africa
Tax litigators will now have to consider, inter alia, the impact of certain provisions under the Tax Administration Act No. 28 of 2011 as amended by the Tax Administration Laws Amendment Act No. 21 of 2012 on the doctrine of legal professional privilege and a recent judgment reflecting the view of a court with regards to the adherence to the rules of the Tax Court by the South African Revenue Service.
South Africa
5 Jun 2013
Understatement Penalties In Terms Of The Tax Administration Bill
The Tax Administration Bill ("TAB") was passed by parliament (including the National Council of Provinces) on 7 December 2011 and the status of the TAB on the Parliamentary Monitory Group website is currently "to be sent for assent".
South Africa
3 Jul 2012
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