711 results found

Below, please find issue 147 of ENS' 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.

The 2013 budget read by the Minister of Finance on 27th February 2013 contains relatively fewer tax proposals than prior years.

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

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

Below, please find issue 146 of ENS' 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.

The honourable Minister of Finance, Nhlanhla Nene, read the 2015 budget to the National Assembly on 25 February 2015.

Below, please find issue 135 of ENS' Tax in brief, a snapshot of the latest tax developments in South Africa.

SARS published a discussion paper in 2003 on a proposal to introduce a system of advance tax rulings, in line with best practice elsewhere in the world. Research had shown three models to be in use.

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...

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.

The Honourable Minister of Finance read the 2016 South African budget speech on 24 February 2016.

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

The Finance Minister was able to avoid tax rate increases, and even make a positive contribution to reducing the deficit, as a result of better than expected tax revenues.

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.