448 results found

There are comprehensive rules promulgated under section 103 of the Tax Administration Act, 2011 (the "TAA" and the "Rules") which govern the tax dispute resolution process between taxpayers...

In a slightly surprising, but nevertheless welcome, South African 2020 Budget Speech today, the Honourable Minister of Finance announced that there would be no significant tax increases

The DIFTZ will house a variety of manufacturing plants and offer investors various incentives, including tax exemptions.

Each South African entity belonging to MNE group, is required to submit the GloBE information return (GIR) in terms of the GloBE Minimum Tax Administration Act, 2024 (GMTA Act).

Welcome to the Tax Focus Jan/Feb 2024 Edition! To start the year off right, we understand the importance of staying informed and up-to-date on all things tax-related.

The Foreign Account Tax Compliance Act (FATCA) was enacted in 2010 by the US to target non-compliance by US taxpayers using foreign accounts.

Slow moving and overstock categories.

South Africa's 2026 Budget, delivered by Finance Minister Enoch Godongwana on 25 February, signals a period of relative fiscal stability after several years of pressure on public finances...

It is only with an appreciation of where and how it fits into broader macro-economic concerns that a proper understanding of the carbon tax can be formulated.

The South African Revenue Service ("SARS") often sends out information requests in terms of section 46 of the Tax Administration Act.

The 2024 Budget Review was tabled by Minister Godongwana on 21 February 2024.

On 10 June 2017, the President announced the imposition of a 0.2% import levy on all imports from outside the Member States of the African Union.

To appreciate the impact of the proposed amendments, it is necessary to understand the current methodology applied in determining the mineral royalty payable in respect of coal.

Various changes have been made to the controlled foreign company (CFC) tax rules.

On 2 November 2015, the South African National Treasury published a Draft Carbon Tax Bill (the "Bill") for public comment, with the comment period commencing immediately and continuing until 15 December 2015.

Below, please find issue 88 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

Below, please find issue 75 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.