1,252 results found

Clarity on future changes to a tax regime for South Africa’s mining industry will unravel itself later this year.

Application made for rescission of a "civil judgment" in terms of section 172 of the Tax Administration Act, 2011 ("TAA").

The Davis Tax Committee's First Interim Report on Estate Duty was released for public comment on 13 July 2015.

In South Africa, the determination of whether a foreign entity is a company or partnership is an important one, as it subsequently determines the applicable tax treatment of the foreign entity.

The recent judgment of the Supreme Court of Appeal in Western Platinum Ltd v C:SARS 67 SATC 1 provides a good example of the importance of the distinction between sine qua non and causa causans in the tax context.

This is the first in a series of articles on venture capital companies, a tax-favoured investment vehicle regulated by section 12J of the Income Tax Act, 1962.

It has been announced that section 35A of the Income Tax Act, which was introduced in 2004 to come into effect on a date to be announced, will be in operation from 1 September 2007.

"Do whatever you think is best, don't be limited by the path others walked before you."

It is common for contracting parties to enter into a settlement agreement to settle a contractual dispute. this is often the preferred route where parties want to settle a dispute expeditiously...

The Minister of Finance presented the 2026 National Budget on Wednesday, 25 February 2026. As part of the tax proposals contained in Annexure C to the 2026 Budget Review...

When a company faces liquidation, winding-up or deregistration the instinct might be to brace for tax consequences, but section 47 of the Income Tax Act 58 of 1962...

On 2 November 2015, the South African National Treasury published a Draft Carbon Tax Bill (the "Bill") for public comment, with the comment period commencing immediately and continuing until 15 December 2015.

The Carbon Tax Act came into effect on 1 June 2019. The Act is the result of the ratification of the 2015 Paris Agreement and a 10 year long consultation process.

There are comprehensive rules promulgated under section 103 of the Tax Administration Act, 2011 (the "TAA" and the "Rules") which govern the tax dispute resolution process between taxpayers...

A summary of the most recent tax developments in Africa.

The following five new Bills referred to in our August 2013 newsletter have now been passed into Law by Parliament, having been assented to by the President and duly gazetted.

Notable Tax Law updates covering South African case law, legislation, SARS and global tax developments.