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Traditionally, land use planning law has received relatively less attention in relation to the suite of environmental and development related authorisations required for development activities.

Recent amendments were made to both the local dividend income tax exemption, as well the foreign dividend income tax exemption.

Individuals emigrating from South Africa have often been under the impression that once they have left, they are then no longer liable to pay taxes in South Africa.

Since the introduction of capital gains tax it has been a contentious issue whether capital gains tax would arise in circumstances where a testator releases a debtor from a debt owed by the debtor to the testator or where the testator would bequeath the subject matter of the debt to the debtor resulting in potential set-off or confusio.

In the 2013 Budget Review, which was released on 27 February 2013, specific mention was made that a research project is underway in which consideration is being given to a unified treatment of dividend cessions and manufactured dividends.

In terms of the 2012 Draft Taxation Laws Amendment Bill, which was made available for comment on 13 March 2012, the long-awaited proposed amendments to sections 8E and 8EA of the Income Tax Act were published.

A recent Tax Court judgment has clarified the VAT treatment of cashback rewards programmes and allowed input tax deductions to be claimed.

On 15 December 2015, SARS issued a draft Public Notice that sets out the additional record-keeping requirements for transfer pricing transactions.

A significant change to the tax treatment of income which is vested by a South African trust in non-resident beneficiaries has been proposed in Annexure C of the 2023 Budget Review...

Recent amendments contained in the 2011 Draft Taxation Laws Amendment Bill ("DTLAB") propose bringing about widespread changes. Part III of the Income Tax Act No. 58 of 1962 ("the Act") that deals with roll-over relief provisions is no exception.

Section 9H to the Income Tax Act, No 58 of 1962 ("the Act") was introduced into the Act with effect from 1 April 2012.

During the 2014 tax year, the South African Revenue Service ("SARS") introduced a new income tax return for trusts (ITR12T) which was much more comprehensive than its predecessor.

In terms of section 104 of the Tax Administration Act No. 28 of 2011 ("the TAA"), a taxpayer who is aggrieved by an assessment made in respect of that taxpayer may object to the assessment.

This marks an important step towards the finalisation of South Africa's transfer pricing documentation requirements.

The Commissioner: South African Revenue Service ("SARS") recently announced that companies and close corporations ("CCs") will, in certain cases, be required to complete and submit a supplementary declaration for companies and CCs, Form IT14SD.

Below, please find issue 33 of ENSafrica's tax in brief, a snapshot of the Below, please find issue 33 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.

It is common practice in many multinational organisations for employees to render services in more than one country.