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The Tax Administration Act 28 of 2011 although promulgated, will only come into operation on a date to be determined by the President by proclamation in the Government Gazette.

The STT Act contains various exemptions including the so-called "collateral arrangement" exemption, which came into force on 1 January 2016.

Struggling to pay your tax debt? SARS offers payment arrangements that allow taxpayers to settle outstanding liabilities through installments over 1 to 36 months. Understanding when and how to apply for these arrangements can help you avoid debt collection action while maintaining compliance with the South African Revenue Service.

The National Treasury and the South African Revenue Service ("SARS") presented their response document on submissions received on the 2013 draft tax bills...

The South African Revenue Service (SARS) has just released two publications regarding the revised foreign earnings exemption, namely a draft version of Interpretation Note 16 (Issue 3) ...

Members of the Inclusive Framework on Base Erosion and Profit Shifting (the "Inclusive Framework") developed the Global Anti-Base Erosion Model Rules...

The notice was issued in terms of s69 of the Income Tax Act, No 58 of 1962, which section has been superseded by s26 of the Tax Administration Act, No 28 of 2011 (TAA).

The Tax Administration Act was enacted for the purpose of, ensuring the effective and efficient collection of tax by prescribing the rights and obligations of the taxpayer and other persons to whom the Tax Administration Act applies.

In an increasingly globalised economy, many South Africans are exploring offshore investments as a way to diversify their portfolios and mitigate local economic risks

On 6 October 2022, as part of the ongoing work of the OECD/G20 Inclusive Framework ("IF") on Base Erosion and Profit Shifting ("BEPS") to implement the Two-Pillar solution to address...

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.

Special Economic Zones in South Africa face a critical VAT discrepancy that can cost operators up to 15% of government grant funding. The inconsistent treatment between designated entities under Section 8(5) and other vendors under Section 8(5A) creates a two-tier system that directly impacts infrastructure delivery and investment readiness across the SEZ programme.

South Africa's 2026 Budget marks a significant step forward in the regulation of crypto assets, particularly in relation to cross-border capital flows.

The Coronavirus (COVID-19) crisis has presented significant challenges to many companies and the disruption continues to evolve. Undertaking detailed performance and liquidity operational...

Section 46 of the Income Tax Act 58 of 1962 (the "ITA") provides roll-over relief where a company distributes shares it holds in another company to its own shareholders...

An interesting judgment was handed down in the NorthGauteng High Court on 3 October 2013 in the matter of Commissioner for the South African Revenue Service v Miles Plant Hire Ltd.

During 2012 the South African Revenue Service issued a draft interpretation note on the taxable benefits arising from the use of employer-provided cellular phones or computer equipment and employer-funded telecommunications services.