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The reportable arrangement provisions are set out in sections 34 to 39 of the Tax Administration Act ("TAA"). In terms of section 37(1) of the TAA.

The South African Revenue Service recently published four draft interpretation notes dealing with the taxation of allowances and fringe benefit.

The South African Revenue Service ("SARS") recently published four draft Interpretation Notes dealing with the taxation of allowances and fringe benefits

Imminent new tax laws geared towards improving SA’s revenue collection numbers will give the South African Revenue Service (SARS) significant new investigative and punitive powers.

When purchasing residential property in South Africa, one of the most important decisions is the choice of ownership vehicle.

When a property is registered in the name of a company rather than in an individual's name, the sale of that property is often structured as a sale of shares in the company.

On 3 February 2012, the State Intervention in the Minerals Sector report ("the Report"), prepared by the ANC Policy Institute was submitted to the African National Congress for consideration and will become the subject for wider debate in June 2012.

The Tax Court also had to decide whether certain interest imposed should be remitted.

The levying of tolls for the use of certain highways in Gauteng, the so called e-tolls, took effect on 3 December 2013.

A Taxpayers’ Charter setting out the rights and obligations of taxpayers in South Africa was published for the first time during 1997.

Over the past few years we have seen the introduction of various withholding taxes to the South African tax system.

Keeping your executive and management appropriately incentivised remains a key part of business strategy driving success, profitability and sustainability.

Section 45 of the Income Tax Act 58 of 1962 (the "ITA") provides a valuable tax deferral mechanism for corporate groups wishing to reorganise their internal structures without incurring immediate tax consequences.

Instalment sale agreements offer flexibility in South African property transactions, but many purchasers misunderstand when transfer duty becomes payable. Under Section 20 of the Alienation of Land Act, transfer duty liability may arise at the date of agreement signature—long before ownership actually transfers—creating unexpected financial obligations that require careful legal and tax planning from the outset.

Below, please find issue 115 of ENS' tax in brief, a snapshot of the latest tax developments in South Africa.

On 22 August 2019, the Angola-Portugal Income Tax Treaty (2018) entered into force and generally applies from 1 January 2020.

On 27 July 2017, Botswana and France signed an amending protocol to the Botswana/France Income Tax Treaty, 1999 in Gaborone.