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ENSafrica
Earlier this year, Glencore Investments Ltd (the head of the Australian "consolidated tax group") successfully defended an AUD92.7-million (about ZAR1.15-billion) transfer pricing tax bill in the...
ENSafrica
We have recently seen that the South African Revenue Service ("SARS"), in conducting audits in respect of taxpayer's affairs...
ENSafrica
The obligation to make payment by a taxpayer of an assessment is not suspended merely because that taxpayer intends on disputing such assessment
TMF Group
Bernard Agulhas, IRBA's CEO, states that the objective of mandatory audit firm rotation is to strengthen the independence of audit firms from their clients and to boost empowerment.
ENSafrica
Practically, relevance can only be determined at the time that the information is requested and such information must remain within the scope of the audit.
ENSafrica
The Supreme Court of Appeal delivered judgment in the case of Commissioner for the South African Revenue Service v Mobile Telephone Networks Holdings Ltd.
KPMG, South Africa
IFRS 4 provides guidance on whether medical schemes should assess capitation agreements as risk transfer arrangements or not.
KPMG, South Africa
The tax debate internationally and in South Africa is increasingly focusing on closing perceived tax loopholes and increasing self-assessment through vigorous audit.
KPMG, South Africa
According to the 2013 KPMG Cross-Border Investigations survey of sixty global executives, ninety percent indicated that the number of cross-border investigations have either increased or remained the same over the last year.
KPMG, South Africa
Conducting cross-border investigations is no simple endeavor. Ninety-five percent of the executives expect that their needs for cross-border investigations will increase or at least to stay the same over the next year.
Routledge Modise
The risks auditors face, have increased substantially in the last few years and continue to do so.
KPMG, South Africa
At the end of July 2013, the International Auditing and Assurance Standards Board (IAASB) released a suite of exposure drafts which propose to revise the auditor's report on financial statements and to make the auditor's report more informative.
Adams & Adams
The capital of a successful business enterprise is generally composed of working capital, fixed assets and intellectual capital.
KPMG, South Africa
The Prestigious Internship Programme is a prime example of how public-private partnership can address the national challenge around high numbers of unemployed youth and particularly unemployed graduates in South Africa.
ENSafrica
The Tax Administration Act, Act 28 of 2011brought with it many changes to not only taxpayers' rights and obligations but the reciprocal rights and obligations on the part of the South African Revenue Service in its continuous business of revenue collection.
KPMG, South Africa
Imminent changes to revenue recognition standards will have far-reaching cost implications for the telecommunications sector, among others.
KPMG, South Africa
This checklist assists in preparing interim financial reports in accordance with IAS 34 Interim Financial Reporting.
KPMG, South Africa
A discussion in the introduction of the Tax Administration Act in South Africa.
Cox Attorneys
Private companies who score less than 100 public benefit points and whose shareholders also serve on the board of directors do not need to have their annual financial statements audited.
ENSafrica
When a taxpayer is required to respond to the South African Revenue Service ("SARS") pursuant to a request for information or an audit being conducted into their affairs, in general two issues may arise, namely (1) uncertainty as to the time period prescribed by when the taxpayer must respond or supply the requested information to SARS and (2) the question of how such time period is to be determined.
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