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Compliance News

Completing payroll deregistration for each tax typ...

An employer’s final salary payment does not automatically close its payroll registrations. Nor does...


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Resolving payroll submission and reconciliation fa...

A payroll file can balance internally while the South African Revenue Service (SARS) has not accepte...


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Completing a passive trust return without omitting...

A trust that owns a family holiday home may have no rental receipts and still have assets, expenditu...


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Default

Establishing when a trust has nothing to report on...

“No distribution” is an unsafe starting point for deciding whether a trust has an IT3(t) obligation....


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Completing the diesel refund registration transiti...

A diesel-refund entitlement and access to the system used to administer it are separate matters. A b...


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Remittance of a Percentage-Based Penalties: Why Re...

Explore the statutory grounds for SARS penalty remission, from first incidences and exceptional circ...


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Section 11(a) Deductions When One Group Company Pa...

Explore a recent Tax Court judgment on group expense deductions, section 11(a) requirements and the...


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Reportable arrangements: put the disclosure decisi...

The updated reportable-arrangement guide should prompt a review of transaction intake procedures. Th...


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Dividend Stripping, the GAAR and USPs

The Company AF judgment offers important GAAR guidance on dividend stripping, but its implications m...


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CIPC accepted it. That does not make it correct.

The trust sitting in your client’s shareholding is the most likely reason their beneficial ownership...


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