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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).

A Draft Taxation Laws Amendment Bill (initial batch) was published which proposes an insertion of section 6C "solar energy tax credit" in line with the announcement by the Finance Minister...

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.

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

South Africa's Minister of Finance, Enoch Godongwana, is to deliver his maiden budget speech on 23 February.

Below, please find issue 116 of ENS' tax in brief, a snapshot of the latest tax developments in South Africa.

Decree No. 18/024, amending the Mining Regulation, was published in the Official Gazette on 12 June 2018. Significant amendments include:

In today’s residential property environment, how you own property is often as important as what you buy. Increasingly, South African investors and high-value homeowners are re-examining traditional ownership...

Below, please find issue 112 of ENS' tax in brief, a snapshot of the latest tax developments in South Africa.

On 31 July 2020, the National Treasury published the 2020 Draft Taxation Laws Amendment Bill, 2020 Draft Tax Administration Laws Amendment Bill and the 2020 Draft Regulations Prescribing Electronic Services ...

Section 13sex of the Act now provides for a 5% depreciation allowance per annum over 20 years, and applies only to new and unused residential units or improvements.

South Africa's Minister of Finance, Enoch Godongwana will present the 2025 budget speech on Wednesday, 19 February 2025. Since the last budget, the South African...

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

Section 222(1) of the Tax Administration Act, 2011 ("TAA") provides that, in the event of an "understatement" by a taxpayer, the taxpayer must pay, in addition to the ‘tax' payable...

The 2018 Mining Charter aims to address the inequalities, systematic marginalisation, and economic exclusion of historically disadvantaged persons ("HDPs") in South Africa's mining sector.

The double tax agreement between Kenya and Mauritius has been ratified by the Kenyan parliament on 23 May 2014 and will come into effect on 1 January 2015.