448 results found

ENS's Tax in Brief Issue 176 delivers a comprehensive roundup of recent South African tax developments, including critical Tax Court and High Court judgments on VAT deductions, understatement penalties, and share block company taxation. The publication examines SARS's latest interpretation notes, regulatory amendments to export regulations and customs duties, and updates to compliance processes including the CRS Trade Testing Programme and employer reconciliation requirements.

Yet again, this year's Taxation Laws Amendment Bill (the Bill) is lengthy and wide-ranging and deals with a number of important issues.

South Africa's tax landscape is evolving with new border control requirements, refined R&D incentives, and recent SARS rulings on mining rehabilitation and equity structures. What do these developments mean for businesses operating across borders and claiming tax relief?

Below, please find issue 67 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

This comprehensive tax brief from ENS covers recent South African court judgments on sequestration and VAT assessments, updates to tax legislation and SARS administrative procedures, and international developments in tax transparency and reporting standards. The issue examines critical rulings on SARS's authority to freeze accounts and issue third-party notices, while detailing significant changes to VAT modernization, Global Minimum Tax administration, and Common Reporting Standard enhancements.

Below, please find issue 73 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

Below, please find issue 131 of ENS' Tax in brief, a snapshot of the latest tax developments in South Africa.

Below, please find issue 106 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

This issue of ENS' tax in brief provides a comprehensive snapshot of the latest tax developments in South Africa, covering recent case law on VAT apportionment methods, newly published draft taxation bills, income tax notices regarding double taxation agreement advance pricing agreements, and significant updates from SARS including guidance on employment tax incentives and VAT deregistration requirements for schools.

African Tax Administration Forum: Guidelines for Coronavirus (COVID-19) pandemic emergency tax measures published

The 2017 budget law introduced a derogatory tax regime from which certain public procurement holders may benefit by the Benin tax authorities, assuming indirect taxation.

ENS presents issue 169 of its tax brief, examining recent South African tax court rulings on locomotive supply agreements, fuel distributor deductions, and search warrant validity. The publication analyzes multiple High Court decisions involving customs disputes, VAT payments in liquidation proceedings, and manufacturing rebate eligibility, while also covering SARS's latest guidance on beneficial ownership declarations and voluntary disclosure programmes.

This application concerns the eligibility of diesel refunds claimed by the Goedgevonden Joint Venture ("JV") in terms of section...

Below, please find issue 83 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

Below, please find issue 140 of ENS' Tax in brief, a snapshot of the latest tax developments in South Africa.

Following the publication of the 2020 ATAF policy brief, the African Tax Administration Forum ("ATAF") on 4 April 2024 published a second policy brief for the taxation...

ENS's Tax in Brief Issue 170 delivers a comprehensive snapshot of South Africa's evolving tax landscape, covering a landmark Constitutional Court ruling on VAT zero-rating for recycled gold, new draft regulations on domestic reverse charge mechanisms for valuable metals, and critical updates to PAYE reconciliation requirements. The bulletin also examines SARS's implementation of Global Minimum Tax returns, Filing Season 2026 enhancements, and significant customs and excise amendments including China's Zero-