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Following the drastic 18-month suspension of the intra-group relief available in section 45 of the Income Tax Act 58 of 1962 ("the Act") announced on 2 June 2011 in the Draft Taxations Laws Amendment Bill, 2011.

We set out below a brief overview of the current notices issued for purposes of sections 35(2) and 36(4) of the TAA, as well as the proposed amendment thereto.

On 22 October 2025, the South African Reserve Bank Financial Surveillance Department (SARB) issued Exchange Control Circular No 15/2025 (Excon Circular 15/2025) detailing amendments to section B.3...

With the introduction of the new Companies Act, a number of implications arise in relation to the interpretation and application of the Income Tax Act.

South Africa's ports and rail infrastructure have long played a pivotal role in regional trade, establishing the country as a key gateway into Africa. However, challenges such as inefficiencies, management issues and underinvestment have impacted their performance, highlighting the need for renewed focus and investment to remain competitive with emerging markets.

A protocol amending the double tax agreement (DTA) between South Africa and Sweden took effect from 18 March 2012.

The hiatus of section of 45 of the Income Tax Act, No. 58 of 1962 (the Act) with effect from 3 June 2011 has been highlighted quite significantly in the press.

In recent years, a popular way of saving tax was for a private residence to be held by a company or trust.

Below, please find issue 70 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

VAT vendors who make taxable supplies of goods or services are obliged to issue tax invoices to the recipients of such supplies within 21 days.

The levies/taxes at issue were imposed on indigenous communities for different reasons, including for reporting a death in a family, relocation to another village...

South Africa has entered into a number of Agreements for the Prevention of Double Taxation ("DTA’s") with other states which contain an exchange of information clause.

South Africa has entered into a number of Agreements for the Prevention of Double Taxation ("DTA’s") with other states which contain an exchange of information clause.

With effect from 1 March 2015, withholding tax on interest will be levied at a rate of 15% in respect of interest that is paid by any person to or for the benefit of any foreign person.

The OECD invites interested parties to submit any comments on this discussion draft by 7 September 2018.

The MLI is the result of certain of the Organisation for Economic Co-operation and Development's action points aimed at preventing base erosion and profit shifting.

The Davis Tax Committee's first interim report was released in July 2015 and made various significant recommendations to the Minister of Finance regarding the taxation of trusts in South Africa.