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One of the common issues raised by many education institutions in South Africa is the lack of sufficient funding. In this document, we explore the impact of tax on...

This edition of "Taxes and Incentives for Renewable Energy" describes current incentives to promote renewable energy from wind, solar, biomass, geothermal and hydropower.

South Africa's return to the international community in 1994 has seen an increase in the number of foreign investors investing in South African companies. Such inward investment requires a balance between equity on the one hand and debt on the other. An important consideration in this balancing act is that the interest earned by a non-resident lender who does not carry on a business in South Africa is exempt from tax in South Africa in terms of section 10(hA) of the Income Tax Act, 1962 ("th

The South African government announced that it will publish draft carbon tax legislation in 2015 for public consultation with a view to it becoming law in 2016.

A number of tax amendments were introduced by Law 42/20 of 31 December 2020, approving the State Budget Law for 2021

Below, please find issue 125 of ENS' tax in brief, a snapshot of the latest tax developments in South Africa.

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-

On 5 February 2022, Cabo Verde deposited its instrument of ratification for the African Continental Free Trade Area Agreement (AfCFTA), becoming the 41st country to do so.

On 17 November 2016, the National Assembly approved the Budget Bill, 2017. The final version of Budget Law, 2017 was adopted by the National Assembly on 14 December 2016.

Below, please find issue 137 of ENS' Tax in brief, a snapshot of the latest tax developments in South Africa.

On 1 January 2021, Africa commenced trading under the preferences and rules that were negotiated and agreed upon under the African Continental Free Trade Area Agreement.

While there was no repeat of last year's surprise 1% VAT rate rise, some changes announced in this year's budget may impact South African business operations and employees.

The African Tax Administration Forum ("ATAF") has succeeded in gaining the inclusion of several of its proposed provisions in the Pillar One and Pillar Two rules, although certain...

The African Tax Administration Forum ("ATAF") published a proposed approach to a domestic minimum top-up tax ("DMTT") on its official website in August 2023.