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In The Car Company Ltd (in Liquidation) v. The Mauritius Revenue Authority, the Commercial Division of the Supreme Court ruled that the amount of taxes due under the Value Added Tax Act and the Income Tax Act ..

The promulgation of the Tax Administration Bill is set to have serious and significant ramifications for taxpayers in South Africa with the South African Revenue Service (SARS) soon to be granted the power to search and seize relevant material without the need for a warrant.

Many of the BEPS outputs relate to tax treaties and will not be effective until the relevant bilateral tax treaties are amended.

Mining companies generally make financial provision for rehabilitation by virtue of rehabilitation trusts or financial guarantees through a financial institution or insurance policies.

SARS has announced the filing dates for the 2026 tax season which will open 13 July 2026. We remind all clients that, as tax residents, you are required to declare your worldwide income, not just amounts earned locally in South Africa. This includes earnings from foreign employment, investments, rental income, and any offshore structures. For those taxpayers who choose (or have previously chosen) not to disclose, this decision will not be without consequences. Why?

​​​​​​​​SARS has announced the deadline dates for filing income tax returns for the 2022 year of assessment as well as the details of those exempt from filing returns.

Taxpayers who have made contributions to, in particular, share incentive trusts and claimed a deduction under section 11(a) of the Income Tax Act, 1962 ("the Act") on the basis that such payment was, inter alia, aimed at creating a "happy and contented" workforce.

Although the overall economics of share lending arrangements ("share loans") and repurchase arrangements ("repos") may be comparable in certain instances...

In the 2016 Budget Review, tax avoidance schemes involving share buybacks were highlighted for review.

the taxpayer disputed, inter alia, the correctness of additional estimated assessments issued by SARS.

Dividends are payments received by a person in respect of shareholding in a company. In the recent case of C:SARS v Reunert Ltd the SCA was required to consider an arrangement...

The draft Taxation Laws Amendment Bill, 2012 which was released by National Treasury on 5 July 2012 proposes to amend, the interest exemption contained in section 10(1)(h) of the Income Tax Act as from 1 January 2013.

The Voluntary Disclosure Programme ("VDP") formally closed on 31 October 2011.

In an ENSafrica article dated 19 August 2015, we addressed the proposed unilateral extension of prescription by SARS as was provided for in the draft Tax Administration Laws Amendment Bill...

This is misleading and mostly incorrect.

The Companies and Intellectual Property Commission reported that between 2011 and 2018, a total of 2 867 South African companies initiated business rescue proceedings in terms of Chapter 6 ...