448 results found

The Tax Court also had to decide whether certain interest imposed should be remitted.

The levying of tolls for the use of certain highways in Gauteng, the so called e-tolls, took effect on 3 December 2013.

A Taxpayers’ Charter setting out the rights and obligations of taxpayers in South Africa was published for the first time during 1997.

The recent postponement in the implementation of the carbon tax should be understood against the relevant national and international legal background.

Although the financial services industry does not emit any carbon itself, or does so in very small quantities, the introduction of the carbon tax will continue to play a role in the growth...

The new rules governing objections and appeals were promulgated under section 103 of the Tax Administration Act No. 28 of 2011.

Application made for rescission of a "civil judgment" in terms of section 172 of the Tax Administration Act, 2011 ("TAA").

The Davis Tax Committee's First Interim Report on Estate Duty was released for public comment on 13 July 2015.

"Do whatever you think is best, don't be limited by the path others walked before you."

Does your company have solid due diligence and sustainability policies? Are your standard precedent agreements geared for a world in which sustainability is the focus?

The Tax Court has refused SARS's application to amend its rule 31 statement in the ETI test case that will determine the outcome of ETI disputes faced by over 400 employers. The judgment raises questions about who bears the cost when SARS causes delays.

Sections 113 and 115 of the Companies Act, 2008 provide for an automatic statutory merger of two companies.

The South African Revenue Service recently published four draft interpretation notes dealing with the taxation of allowances and fringe benefit.

Below, please find issue 76 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

Section 45 of the Income Tax Act 58 of 1962 (the "ITA") provides a valuable tax deferral mechanism for corporate groups wishing to reorganise their internal structures without incurring immediate tax consequences.

The burden on people paying income tax is becoming alarming.

When it comes to matters of tax, the Tax Administration Act requires taxpayers to first make payment to SARS on assessment and then to pursue their various remedies.