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The Tax Administration Act, Act 28 of 2011brought with it many changes to not only taxpayers' rights and obligations but the reciprocal rights and obligations on the part of the South African Revenue Service in its continuous business of revenue collection.

The South African government is walking a fiscal tightrope, attempting to fund critical investments in education...

In Roshcon v Anchor Auto Body Builders, the Supreme Court of Appeal has clarified the issues caused by its previous decision in SARS v NWK Limited.

Now that most applicants who sought amnesty under the Amnesty Act (or, to give it its full name, The Exchange Control Amnesty and Amendment of Taxation Laws Act No. 12 of 2003) have received their amnesty approvals, many will be turning their attention to the tax-efficiency of their offshore structures, which would also be viewed in conjunction with the costs of maintaining them

The SVDP application period opened on 1 October 2016 and will close on 31 August 2017.

Treaty shopping broadly entails interposing an intermediate company in an investment or transaction structure.

The Coronavirus (COVID-19) crisis and its devastating effects on societies and economies across the globe has made 2020 a year of extra-ordinary circumstances.

When SARS disallows or only partially allows your tax objection, you have the right to appeal. Understanding the procedural requirements, strict deadlines, and available dispute resolution options can make the difference between a successful appeal and losing your right to challenge the assessment altogether.

Bowmans has a fully-fledged tax team that understands the unique tax issues that apply to each industry and is willing to support you on a wide range of matters pertaining to the VTDP.

Times have certainly changed.

Below, please find issue 71 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

NBC News had agreed to pay the family of the late Reeva Steenkamp, the woman killed by Oscar Pistorius, for its co-operation in a series of interviews.

It has a long been a principle of company law that the debts of a company are not the debts of its shareholders.

More than a year has passed since the announcement was made in the middle of 2010, that the South African transfer pricing rules would undergo a substantial redrafting process in order to align them with international best practice.

Tackling base erosion and profit shifting remains a priority for the National Treasury and the South African Revenue Service ("SARS").

Double taxation is the spectre that stalks the battlefield of transfer pricing disputes which cannot be satisfactorily resolved.

The crucial issue is whether the taxpayer's behaviour resulted in a prejudice to SARS or the fiscus.