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South Africa
ENSafrica
With effect from 1 April 2020, the Botswana Unified Revenue Service is introducing a new tax management system called Lekgetho Live...
ENSafrica
In a slightly surprising, but nevertheless welcome, South African 2020 Budget Speech today, the Honourable Minister of Finance announced that there would be no significant tax increases
Werksmans Attorneys
From 2015/2016, year on year there have been upward adjustments to the various tax rates, including the increase in the personal income tax rate from 41% to 45%,...
Bowmans
South Africa's tax system has arguably reached the tipping point where higher tax rates may well translate into lower tax collections.
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.
Schoemanlaw Inc.
For those who are not aware, the Animal By-Law which has recently sent shock waves through the Overberg region has recently been enforced. To the dismay of many individuals...
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 ...
Cliffe Dekker Hofmeyr
Recently, the South African Revenue Service (SARS) announced that it would no longer be issuing printed tax clearance certificates (TCCs). The announcement was not unexpected as SARS had...
EVA Financial Solutions
Taxpayers are required to be fully compliant in all their tax matters by submitting and paying their taxes on time.
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.
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
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
Bowmans
Finance Minister Mboweni gave his Medium Term Budget Policy Statement (MTBPS) on 30 October 2019. "Rather than giving taxpayers the comfort that was sought
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
Africa Regulatory ENSight - October 2019
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