Higher education institutions are navigating an increasingly complex tax landscape as they diversify revenue streams, expand internationally, and transform their operational models. From VAT complications on mixed activities to intricate employee taxation and global mobility challenges, universities face mounting compliance pressures that demand strategic attention and proactive management.

As of the beginning of the 2023 filing season, SARS is now able to identify taxpayers who are married in community of property and can also retrieve...

The Appellant (KRA) initiated an audit on the Respondent (Sendy Limited), a digital platform connecting third-party transporters to customers. KRA raised a VAT assessment of Kshs 82,248,150.74 on Sendy's gross receipts...

South African Revenue Service (SARS) is empowered to raise an original, additional, reduced or jeopardy assessments.

South Africa's transition from JIBAR to ZARONIA introduces Credit Adjustment Spreads (CAS) to preserve loan economics, but what happens when parties negotiate their own spread instead of using the official rate? The draft finance bill empowers SARB to set mandatory CAS values, yet leaves critical tax questions unanswered for those who deviate from the prescribed methodology.

A committed executive sponsor clears roadblocks, secures budget and signals organisational priority.

Initially, in order to facilitate the timely payment of DWT on dividends paid from 1 April 2012, a standardised return, DTR02 was made available which allowed the manual capturing of DWT due.

As part of the new changes, a new body the Tax Appeals Tribunal of Eswatini (RATE) has been created, it is now operational and receiving cases effective 15 November 2022.

Neridha Moodley leads People and Culture at SNG Grant Thornton, driving an inclusive, purpose-driven workplace where talent thrives. Her leadership is anchored in a deep commitment to developing people...

Gerdileen is a Director within SNG Grant Thornton's Business Risk Services division. She leads with a passion for building strong internal audit and risk management frameworks...

Ethiopia's Income Tax Proclamation (1395-2024) seeks to overhaul the national tax system to boost revenue improve equity and streamline compliance. Its goals include expanding the tax base, curbing evasion, and enhancing public service funding through fairer taxation.

As of 12 November 2025, SARS has updated its Prohibited and Restricted Imports and Exports list to require that all goods under tariff subheading 3102.90 be detained...

The provisions of section 20 of the Act provides that taxpayers can set off their balance of assessed losses carried forward from the preceding tax year against their income in determining taxable income.

President Cyril Ramaphosa's 2025 State of the Nation Address (SONA) set the stage for South Africa's development trajectory, with sustainability and inclusivity at the heart of his vision.

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

Developed with the objective of consolidating the recovery of the economy, the Tax Act includes 25 articles.

Africa has the world's youngest population, with a median age of around 19 years. This demographic advantage means a growing labor force that can meet global demand for offshore services.

On Friday 10 March 2023, the Minister of Finance approved new dispute resolution rules under section 103 of the Tax Administration Act, 2011...

The South African Revenue Service (SARS) has been given significant powers to perform tax audits on returns submitted by taxpayers.

In the ever-evolving landscape of cybersecurity threats, organisations face numerous challenges in safeguarding their digital assets and sensitive information.