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Take the following scenario.

Many of the BEPS outputs relate to tax treaties and will not be effective until the relevant bilateral tax treaties are amended.

Mining companies generally make financial provision for rehabilitation by virtue of rehabilitation trusts or financial guarantees through a financial institution or insurance policies.

VAT legislation has been amended with effect from 1 April 2014 to require all foreign suppliers of electronic services in South Africa to register for VAT.

Specific rules have now been introduced in relation to electronic record-keeping, following the introduction of the Tax Administration Act.

SARS has announced the filing dates for the 2026 tax season which will open 13 July 2026. We remind all clients that, as tax residents, you are required to declare your worldwide income, not just amounts earned locally in South Africa. This includes earnings from foreign employment, investments, rental income, and any offshore structures. For those taxpayers who choose (or have previously chosen) not to disclose, this decision will not be without consequences. Why?

​​​​​​​​SARS has announced the deadline dates for filing income tax returns for the 2022 year of assessment as well as the details of those exempt from filing returns.

Taxpayers who have made contributions to, in particular, share incentive trusts and claimed a deduction under section 11(a) of the Income Tax Act, 1962 ("the Act") on the basis that such payment was, inter alia, aimed at creating a "happy and contented" workforce.

Section 42 of the Income Tax Act, Act 58 of 1962 (herein the "ITA"), allows for the tax implications, normally associated with a disposal of assets...

Although the overall economics of share lending arrangements ("share loans") and repurchase arrangements ("repos") may be comparable in certain instances...

In the 2016 Budget Review, tax avoidance schemes involving share buybacks were highlighted for review.

the taxpayer disputed, inter alia, the correctness of additional estimated assessments issued by SARS.

The Panama Papers represent a leak of some 11.5 million files from a Panamanian based advisory firm, Mossack Fonseca.

Dividends are payments received by a person in respect of shareholding in a company. In the recent case of C:SARS v Reunert Ltd the SCA was required to consider an arrangement...

The Final Report on Action 15 explores the feasibility of developing a multilateral instrument that would have the same effect as a simultaneous renegotiation of thousands of bilateral tax treaties.

SARS issued Binding General Ruling 14 (BGR14) on 22 March 2013, which deals with the VAT treatment of supplies in the short-term insurance industry.