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In the landmark decision of ASPASA NPC and others v C: SARS (2024), the High Court addresses a variety of procedural challenges raised by the Commissioner...

The Medium-Term Budget Policy Statement is taking place on 30 October 2019, and taxpayers anticipate significant shortfalls in tax collections

When raising finance by way of preference shares, taxpayers are well aware of the risks posed by the anti-avoidance provisions of sections 8E and 8EA of the Income Tax Act ("the Act")...

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.

Below, please find issue 26 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

The Tax Court had to consider whether the taxpayer discharged the onus to prove that "exceptional circumstances" existed for an extension of the period allowed for the taxpayer to object to an assessment.

The income tax treaty between the Comoros Islands and the United Arab Emirates, signed on 26 March 2015, entered into force on 2 January 2018 and generally applies from 1 January 2019.

Below, please find issue 145 of ENS' Tax in brief, a snapshot of the latest tax developments in South Africa.

Below, please find issue 37 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

The tax debate is progressively focusing on closing perceived tax loopholes and increasing self-assessment through vigorous auditing by the tax authorities.

The Tax Administration Act 28 of 2011 came into effect on 1 October 2012 (save for certain provisions that are still to come into force).

First-time provisional taxpayers often face unexpected underestimation penalties when their income streams become more complex. Understanding when these penalties apply and whether remission is possible can help taxpayers navigate compliance requirements and avoid costly mistakes when estimating taxable income.

Earlier this year Minister Pravin Gordhan ("the Minister") announced the members of the Tax Review Committee ("the committee") as well as the committee’s terms of reference.

In this case, SARS relied on section 103(2) to disallow the set off of ABC (Pty) Ltd's ("ABC's") assessed loss against income derived by ABC in respect of its 2005 to 2008 years of assessment.

This issue of ENS' tax in brief provides a comprehensive snapshot of recent South African tax developments, including significant High Court judgments on SARS appeals and enforcement orders, new SARS publications on documentary proof requirements and the Advance Pricing Agreement programme, and multiple customs and excise tariff amendments affecting various imported goods. The brief also covers important international developments from the OECD regarding the Global Minimum Tax implementation and corporate t

ENS presents issue 171 of its tax brief, covering recent South African tax developments including significant Supreme Court and Tax Court judgments on import duties, dividend stripping arrangements, and insurance contract deductions. The brief also details new SARS filing requirements, updated guides for the 2026 filing season, and important changes to customs procedures and VAT treatment of ambulance services.

The African Tax Administration Forum ("ATAF"), through a communication of 18 August 2024, has endorsed the adoption of the draft terms of reference for a United Nations ("UN") Framework Convention on International Tax Cooperation, which were published on 15 August 2024 by the Chair of the UN Ad hoc Committee.