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Where a vendor files its value-added tax ("VAT") returns electronically via the South African Revenue Service’s ("SARS") e-Filing system, the vendor was entitled, in terms of proviso (iii) to section 28(1) of the Value-Added Tax Act ("the VAT Act") to submit the VAT return and to make payment of the VAT on or before the last business day of the month following the end of the vendor’s tax period.

Tabacks has become a full member firm of Andersen Global, an international association of legally separate, independent member firms with a presence in 45 countries in Africa.

In order to encourage tax compliance and to deter unwanted behavior of non-tax compliances including tax evasions, the South African Revenue Service (SARS) which administers tax Acts is empowered to impose sanctions...

It has always been a contentious issue as to the extent to which foreigners working in South Africa should be subject to tax in South Africa. In the absence of a double taxation agreement which governs the payment to the foreigners, one of the issues is whether remuneration is received by the foreigner in South Africa to the extent that it is actually paid by the South African employer to the foreigner.

Most taxpayers will be familiar with section 99 of the Tax Administration Act ("TAA"), namely the provisions which deal with the period of limitations for the issuance of assessments.

In order to enhance the utilisation of the management industry by foreign investors, there has been a focus by National Treasury on amending the tax legislation in order to allow non-residents to utilise the services of a South African investment manager, without the foreign investment funds being pulled into the South African tax net.

The definition of "enterprise" in section 1 of the VAT Act includes the activities of the "welfare organization". The VAT Act defines the term "welfare organization" to mean any public...

We are heading into the last month for taxpayers to avail themselves of the VDP provided for in terms of the Voluntary Disclosure Programme and Taxation Laws Second Amendment Act ("the VDP Act").

The tax season for individuals started in July 2022 and it will close in October. Many individuals who are tax residents in South Africa (RSA) may have been working abroad during the ...

I got a contract to supply certain products to a certain buyer.

The Carbon Tax Bill provides for the imposition of a tax on the CO2 equivalent of greenhouse gas emissions and also amends the Customs and Excise Act to make provision for the administration and collection of ...

On Friday 10 March 2023, Minister of Finance approved new dispute resolution rules under section 103 of the Tax Administration Act, 2011. The new Rules repeal the Rules promulgated on 11 July 2014 and comes into effect immediately.

A recent ruling by the Tax Court in the case of ABD Limited v CSARS marked a notable shift in how South Africa approaches disputes over transfer pricing.

Recent amendments were made to both the local dividend income tax exemption, as well the foreign dividend income tax exemption.

Further details have just been released regarding the revised anti-dividend stripping tax avoidance provisions, which were announced by Finance Minister Tito Mboweni on 20 February 2019.

Individuals emigrating from South Africa have often been under the impression that once they have left, they are then no longer liable to pay taxes in South Africa.

The 2018 Budget Review contains a number of proposals that will impact businesses operating in South Africa.