CATEGORIES


Individuals Tax News

Tax treatment of losses incurred during lockdown

In this alert we take a look at the effect that the national lockdown may have on expenditure or los...


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Fowler (Respondent) v Commissioner for Her Majesty...

Mr Martin Fowler is a qualified diver who is resident in the Republic of South Africa. During the 20...


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Covid-19 Tax Measures FAQ's

Disaster Management Tax Relief FAQ’s for Employees’ Tax, ETI and Provisional Tax


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Corporate Tax News

Estimating the tax effects of the sale of a busine...

Tax practitioners are often asked to calculate the indicative effects of the prospective sale of a b...


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Managing exchange of information requests in trans...

Requests for information between tax authorities and requests for taxpayers to supply the informatio...


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Covid-19: How to manage 'place of effective manage...

Covid-19 is only anticipated to peak in South Africa (SA) in September 2020, with international air...


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VAT Introduction & Registration News

We have no VAT Introduction & Registration articles available at the moment.

Basic rules News

We have no Basic rules articles available at the moment.

VAT periods News

Getting out what you put in…A recap on the deducti...

Author: Varusha Moodaley


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Further clarification on the VAT registration of n...

Author: Jerome Brink


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Contingency Fees: VAT inclusive or exclusive?

Author: Gerhard Badenhorst


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Basis of registration (Invoice/Payment) News

We have no Basis of registration (Invoice/Payment) articles available at the moment.

Tax returns and payments News

Weekly transfer pricing roundup – 19 June 2017

Author: Marcus


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Tax invoice requirements News

We have no Tax invoice requirements articles available at the moment.

Record keeping News

We have no Record keeping articles available at the moment.

Efiling News

We have no Efiling articles available at the moment.

Deregistration News

Deregistration as a VAT Vendor

A sole proprietor performs services for clients abroad. More than 90% of the taxpayer’s revenue is d...


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VAT Output Tax News

We have no VAT Output Tax articles available at the moment.

Introduction News

We have no Introduction articles available at the moment.

Zero Rated News

We have no Zero Rated articles available at the moment.

Exempt supplies News

We have no Exempt supplies articles available at the moment.

Deemed supplies News

We have no Deemed supplies articles available at the moment.

Time & Value of supply News

We have no Time & Value of supply articles available at the moment.

VAT Input Tax News

VAT apportionment v direct attribution

The debate between taxpayers and SARS as to what constitutes a fair and appropriate apportionment fo...


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Introduction News

We have no Introduction articles available at the moment.

General input deductions News

We have no General input deductions articles available at the moment.

Motor vehicles & Entertainment News

We have no Motor vehicles & Entertainment articles available at the moment.

Property Transactions & Installements News

We have no Property Transactions & Installements articles available at the moment.

Notional input tax News

Value-added tax & transfer duty: Clarity or confus...

Where fixed property is purchased by a VAT vendor from a non-vendor, transfer duty is payable thereo...


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Delayed inputs News

We have no Delayed inputs articles available at the moment.

Input - Customs Duty News

VAT on imported services payable by non-registered...

On 1 June 2020, the South African Revenue Service (SARS) issued an external guide titled ‘Manage Dec...


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Basic concepts, value, anti-dumping, classification, origin, calculations News

We have no Basic concepts, value, anti-dumping, classification, origin, calculations articles available at the moment.

VAT Adjustments News

We have no VAT Adjustments articles available at the moment.

Bad debts News

We have no Bad debts articles available at the moment.

Change in Use News

We have no Change in Use articles available at the moment.

VAT Management News

We have no VAT Management articles available at the moment.

Cash savings review News

We have no Cash savings review articles available at the moment.

VAT Reconciliations News

We have no VAT Reconciliations articles available at the moment.

Income Debit Adjustments Non-taxable Amounts Credited to the IS News

We have no Income Debit Adjustments Non-taxable Amounts Credited to the IS articles available at the moment.

IT14SD News

We have no IT14SD articles available at the moment.

Exempt foreign dividends News

We have no Exempt foreign dividends articles available at the moment.

Income Recoupment of Allowance or Expense previously granted News

We have no Income Recoupment of Allowance or Expense previously granted articles available at the moment.

Salaried Employees Fringe Benefits News

We have no Salaried Employees Fringe Benefits articles available at the moment.

Salaried Employees - Allowances News

We have no Salaried Employees - Allowances articles available at the moment.

Salaried Employees - Share plans News

We have no Salaried Employees - Share plans articles available at the moment.

Salaried Employees - Special deductions News

We have no Salaried Employees - Special deductions articles available at the moment.

General Deductions News

We have no General Deductions articles available at the moment.

Prohibited deductions News

We have no Prohibited deductions articles available at the moment.

Deductions - Assessed Losses News

We have no Deductions - Assessed Losses articles available at the moment.

International Tax News

Inclusive Framework issues Statement on the Two-Pi...

This is the fifth in ATAF?s series of Technical Notes on the tax challenges arising in Africa from t...


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Interpretation Note 16 (Issue 3) – Exemption from...

This Interpretation Note discusses the interpretation and application of the foreign employment remu...


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Dutch Supreme Court hands down long-awaited judgme...

Author: Mareli Treurnicht


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Retirement Fund Savings News

We have no Retirement Fund Savings articles available at the moment.

Farming News

Farmers claiming diesel rebate

The Supreme Court of Appeal recently overturned a decision by the High Court. The impact of the deci...


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Capital Gains Tax News

We have no Capital Gains Tax articles available at the moment.

Donations Tax News

We have no Donations Tax articles available at the moment.

Prepaid Taxes News

We have no Prepaid Taxes articles available at the moment.

Practical Payroll News

Payment holiday for Skills Development Levy contri...

The COVID-19 outbreak together with extended lockdown continues to have a negative impact on the cas...


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[FAQ] EMP501 Reconciliations

The taxpayer works as a tax practitioner at a company where they submit between 150 to 200 EMP501 re...


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Salaried Employees - Specific Transactions News

We have no Salaried Employees - Specific Transactions articles available at the moment.

Salaried Employees - Tax Calculation News

We have no Salaried Employees - Tax Calculation articles available at the moment.

Introduction to fringe benefits, allowances, specific transactions and rebates News

We have no Introduction to fringe benefits, allowances, specific transactions and rebates articles available at the moment.

Supporting Liquidity through grants and government aid News

We have no Supporting Liquidity through grants and government aid articles available at the moment.

Employer and Employee (PAYE and UIF Specific) News

We have no Employer and Employee (PAYE and UIF Specific) articles available at the moment.

Income: Special Inclusions News

We have no Income: Special Inclusions articles available at the moment.

Acquisition of asset below actual value News

We have no Acquisition of asset below actual value articles available at the moment.

Right of use of an asset News

We have no Right of use of an asset articles available at the moment.

Right of use of a motor vehicle News

We have no Right of use of a motor vehicle articles available at the moment.

Meals, refreshments and voucher News

We have no Meals, refreshments and voucher articles available at the moment.

Right of use of residential accommodation News

We have no Right of use of residential accommodation articles available at the moment.

Free or cheap services News

We have no Free or cheap services articles available at the moment.

Low interest rate loans and loan subsidies News

We have no Low interest rate loans and loan subsidies articles available at the moment.

Medical aid contributions and retirement fund contributions News

We have no Medical aid contributions and retirement fund contributions articles available at the moment.

Medical expenses and insurance premiums incurred by the employer News

We have no Medical expenses and insurance premiums incurred by the employer articles available at the moment.

Discharge of debt News

We have no Discharge of debt articles available at the moment.

Travel allowance News

Reimbursive travel allowance

Where an allowance or advance is based on the actual distance travelled by the employee for business...


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Subsistence allowance News

We have no Subsistence allowance articles available at the moment.

Public office, entertainment and other allowances News

We have no Public office, entertainment and other allowances articles available at the moment.

Income: Exempt Income News

We have no Income: Exempt Income articles available at the moment.

Allowances - Share Plans News

We have no Allowances - Share Plans articles available at the moment.

Contributions to retirement funds News

We have no Contributions to retirement funds articles available at the moment.

Donations to PBO's - Section 18A News

We have no Donations to PBO's - Section 18A articles available at the moment.

Section 6A & 6B Medical Credits News

We have no Section 6A & 6B Medical Credits articles available at the moment.

Local and foreign passive income earned by residents News

We have no Local and foreign passive income earned by residents articles available at the moment.

Local and foreign passive income earned by residents News

We have no Local and foreign passive income earned by residents articles available at the moment.

Section 6quat updated News

Interpretation Note 18 (Issue 4) - Rebate and dedu...

This Note explains the scope, interpretation and application of section 6quat which provides for a r...


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Attribution of income from minors to parents s7(3) News

We have no Attribution of income from minors to parents s7(3) articles available at the moment.

Application of tax rates, s6(2) rebates News

We have no Application of tax rates, s6(2) rebates articles available at the moment.

Contextualising deductions News

We have no Contextualising deductions articles available at the moment.

Expenditure and losses News

We have no Expenditure and losses articles available at the moment.

Actually incurred News

We have no Actually incurred articles available at the moment.

Carrying on a trade News

We have no Carrying on a trade articles available at the moment.

Year of assessment News

We have no Year of assessment articles available at the moment.

In the production of income News

We have no In the production of income articles available at the moment.

Not of a capital nature News

We have no Not of a capital nature articles available at the moment.

Specific and Prohibited Deductions News

We have no Specific and Prohibited Deductions articles available at the moment.

Introduction News

We have no Introduction articles available at the moment.

Assessed losses Ring-fencing  News

We have no Assessed losses Ring-fencing  articles available at the moment.

Introduction News

We have no Introduction articles available at the moment.

Retirement Lump Sum Benefits Overview News

We have no Retirement Lump Sum Benefits Overview articles available at the moment.

Retirement Lump Sum Retirement Benefits News

We have no Retirement Lump Sum Retirement Benefits articles available at the moment.

Withdrawal Benefits News

We have no Withdrawal Benefits articles available at the moment.

Public Sector Pension Funds News

We have no Public Sector Pension Funds articles available at the moment.

Annuities News

Notices on Expanding Access to Living Annuity Fun...

The Notices on Expanding Access to Living Annuity Funds were gazetted on Monday 1 June 2020.


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Contextualising farming News

We have no Contextualising farming articles available at the moment.

Farming expenditure and allowances News

We have no Farming expenditure and allowances articles available at the moment.

Items affecting farming taxable income News

We have no Items affecting farming taxable income articles available at the moment.

Capital gains tax basic Tax News

We have no Capital gains tax basic Tax articles available at the moment.

Basic Proceeds and base cost calculations News

We have no Basic Proceeds and base cost calculations articles available at the moment.

Potential capital gain News

We have no Potential capital gain articles available at the moment.

Potential capital loss News

We have no Potential capital loss articles available at the moment.

Special base cost rules News

We have no Special base cost rules articles available at the moment.

Deemed disposal rules News

We have no Deemed disposal rules articles available at the moment.

Primary Residence News

We have no Primary Residence articles available at the moment.

Other Loss Limitation Provisions and Rules Regarding Disregarding Tax consequences News

We have no Other Loss Limitation Provisions and Rules Regarding Disregarding Tax consequences articles available at the moment.

Roll-Overs News

We have no Roll-Overs articles available at the moment.

Contextualising Donations Tax News

We have no Contextualising Donations Tax articles available at the moment.

Valuation of donations News

We have no Valuation of donations articles available at the moment.

General and specific exemptions News

We have no General and specific exemptions articles available at the moment.

Calculation of Donations Tax and liability for Donation Tax News

We have no Calculation of Donations Tax and liability for Donation Tax articles available at the moment.

Link with other tax professionals News

We have no Link with other tax professionals articles available at the moment.

Contextualising provisional tax News

We have no Contextualising provisional tax articles available at the moment.

Calculations News

We have no Calculations articles available at the moment.

Penalties and intrests News

We have no Penalties and intrests articles available at the moment.

Contextualising employees tax News

We have no Contextualising employees tax articles available at the moment.

Identifying other types of employees News

We have no Identifying other types of employees articles available at the moment.

Introduction to payroll fundamentals News

We have no Introduction to payroll fundamentals articles available at the moment.

Recruitment process News

We have no Recruitment process articles available at the moment.

Payroll process News

We have no Payroll process articles available at the moment.

Income-Gross Income News

We have no Income-Gross Income articles available at the moment.

Payroll reports News

We have no Payroll reports articles available at the moment.

Third party requirements News

We have no Third party requirements articles available at the moment.

Monthly statutory requirements News

We have no Monthly statutory requirements articles available at the moment.

Annual statutory requirements News

We have no Annual statutory requirements articles available at the moment.

Contextualising the definition News

We have no Contextualising the definition articles available at the moment.

Year of assessment News

We have no Year of assessment articles available at the moment.

The amount in cash or otherwise News

We have no The amount in cash or otherwise articles available at the moment.

Received by of accrued to News

We have no Received by of accrued to articles available at the moment.

Capital Nature News

We have no Capital Nature articles available at the moment.

Residents vs non residents News

[FAQ] Is a South African resident who lives in the...

My client has lived in the UK for several years now. He received a directive from SARS for relief fr...


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General - Special Inclusions News

We have no General - Special Inclusions articles available at the moment.

Dividends, amounts deemed capital News

We have no Dividends, amounts deemed capital articles available at the moment.

Contextualising exempt income News

We have no Contextualising exempt income articles available at the moment.

Exempt taxpayers News

We have no Exempt taxpayers articles available at the moment.

Exempt income stream News

We have no Exempt income stream articles available at the moment.

Exempt income for non-residents News

We have no Exempt income for non-residents articles available at the moment.

Introduction News

We have no Introduction articles available at the moment.

Calculations News

We have no Calculations articles available at the moment.

Exempt income in respect of government grants News

We have no Exempt income in respect of government grants articles available at the moment.

Non taxable amounts credited to the Income Statement News

We have no Non taxable amounts credited to the Income Statement articles available at the moment.

Recoupment of allowances News

We have no Recoupment of allowances articles available at the moment.

Recoupment related to trade debtors News

We have no Recoupment related to trade debtors articles available at the moment.

International Tax News

Interpretation Note 87 (Issue 3) - Headquarter Com...

This Note provides guidance and clarity on the interpretation and application of section 9I which de...


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OECD delivers international standard for collecti...

Author: OECD


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Tax Administration News

​How to obtain your Tax Clearance Information

As a Small, Micro or Medium Enterprise (SMME), at some point or another you will be required to prov...


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Filing Season 2020

Our country is enduring the most difficult period in its history. As President Cyril Ramaphosa aptly...


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Joseph Nyalunga v CSARS (Case No: 90307/2018)

Tax administration; reviewing and setting aside of assessments; sections 95(1), 100(1)(a) and (b), 1...


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VAT News

VAT CASE 1626 – Reimagining the supply of financia...

On 3 March 2020, the Tax Court handed down its judgment in the matter of ABC (Pty) Ltd v CSARS (VAT...


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[FAQ] The VAT implications of paying salaries on b...

Company A paid salaries on behalf of Company B as a result of financial difficulties caused by the C...


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VAT exemption and Customs Duty rebate on importati...

SARS has changed the definition of `essential goods’ as per the Disaster Management Act 57 of 2002,...


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Payroll News

INCREASED ACCESS TO COVID-19 TERS BENEFITS

UIF TERS benefits offer relief to employers who are not able to pay employees during the lockdown pe...


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Covid-19 TERS Q&A with UIF Commissioner

The Tax Faculty hosted a TERS benefit Q&A webinar on 15 May 2020 during which a panel, consisting of...


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Q&A'S COVID19 Temporary Employee/Employer Relief S...

Q&A'S COVID19 Temporary Employee/Employer Relief Scheme (C19 TERS)


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Transfer-Pricing News

We have no Transfer-Pricing articles available at the moment.

Ethics-and-Standards News

We have no Ethics-and-Standards articles available at the moment.

Administration of Estates News

Estate Duty living annuities

Posted by: SAIT Technical


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Strike a deal to scrap estate tax

Posted by: SAIT Technical


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Whose estate is it anyway?

Posted by: SAIT Technical


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Customs and Excise News

We have no Customs and Excise articles available at the moment.

Tax Update News

We have no Tax Update articles available at the moment.

Tax Opinions News

We have no Tax Opinions articles available at the moment.

SARS Dispute Resolution News

We have no SARS Dispute Resolution articles available at the moment.

Practice Management News

We have no Practice Management articles available at the moment.

Legislation News

Determination of the daily amount in respect of me...

DETERMINATION OF THE DAILY AMOUNT IN RESPECT OF MEALS AND INCIDENTAL COSTS FOR PURPOSES OF SECTION 8...


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​Fixing of rate per kilometre in respect of motor...

FIXING OF RATE PER KILOMETRE IN RESPECT OF MOTOR VEHICLES FOR THE PURPOSES OF SECTION 8(1)(b)(ii) AN...


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Binding Private Ruling (BPR) 340 – Share buy-back...

This ruling determines the income tax and donations tax consequences of a share buy-back at nominal...


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Deduction: Non-taxable non-deductible amounts debited to the Income Statement News

We have no Deduction: Non-taxable non-deductible amounts debited to the Income Statement articles available at the moment.

Interest News

BGR 53 - Rules for the taxation of interest payabl...

This BGR sets out the rules to avoid double taxation when a deemed accrual of interest occurs under...


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Updated Table of interest rates: Table 3 – Rates a...

Where a loan is obtained by an employee from his or her employer in terms of which no interest is pa...


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Foreign exchange News

We have no Foreign exchange articles available at the moment.

Provisions and deductions relating to trade debtors News

We have no Provisions and deductions relating to trade debtors articles available at the moment.

Deduction: Special allowances not claimed in the Income Statement News

We have no Deduction: Special allowances not claimed in the Income Statement articles available at the moment.

Leases News

We have no Leases articles available at the moment.

Deductions Pre-trade and prepaid expenses News

Did the SCA get this right?

Section 23H of the Income Tax Act is a provision that is designed to spread prepayments made by taxp...


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Deduction: Non-deductible amounts debited to the Income Statement News

We have no Deduction: Non-deductible amounts debited to the Income Statement articles available at the moment.

Deductions not allowable in determination of taxable income (s23) News

We have no Deductions not allowable in determination of taxable income (s23) articles available at the moment.

Deductions Link With Vat News

We have no Deductions Link With Vat articles available at the moment.

Deduction: Employee related expenses News

We have no Deduction: Employee related expenses articles available at the moment.

Employee related expenses s11(l), s11(lA), s(8B), s11(m) & s11(w) News

We have no Employee related expenses s11(l), s11(lA), s(8B), s11(m) & s11(w) articles available at the moment.

Employee related expenses s11(cA), s12H, s(8B)& s7B News

We have no Employee related expenses s11(cA), s12H, s(8B)& s7B articles available at the moment.

Deduction: Other News

We have no Deduction: Other articles available at the moment.

Legal expenses News

We have no Legal expenses articles available at the moment.

Assessed losses News

We have no Assessed losses articles available at the moment.

Capital Allowances: Introduction News

We have no Capital Allowances: Introduction articles available at the moment.

Capital Allowances: Cost of an asset News

We have no Capital Allowances: Cost of an asset articles available at the moment.

Cost of an asset News

We have no Cost of an asset articles available at the moment.

Introduction News

We have no Introduction articles available at the moment.

Capital Allowances: Cost of an asset News

We have no Capital Allowances: Cost of an asset articles available at the moment.

Cost of an asset News

We have no Cost of an asset articles available at the moment.

Capital Allowances: Moveable assets News

We have no Capital Allowances: Moveable assets articles available at the moment.

Small Business Corporations News

We have no Small Business Corporations articles available at the moment.

Manufacturing asset allowance News

We have no Manufacturing asset allowance articles available at the moment.

Wear and tear allowances News

We have no Wear and tear allowances articles available at the moment.

Moving Costs News

We have no Moving Costs articles available at the moment.

Capital Allowances: Immovable Assets News

We have no Capital Allowances: Immovable Assets articles available at the moment.

Industrial building allowance News

We have no Industrial building allowance articles available at the moment.

Commercial building allowance News

We have no Commercial building allowance articles available at the moment.

Residential units News

We have no Residential units articles available at the moment.

Low-cost resuldential units News

We have no Low-cost resuldential units articles available at the moment.

Low-cost resuldential units News

We have no Low-cost resuldential units articles available at the moment.

Capital Allowance Immovable assets- Buildings in Urban Development Zones News

We have no Capital Allowance Immovable assets- Buildings in Urban Development Zones articles available at the moment.

Capital Allowances: Disposals and recoupments News

We have no Capital Allowances: Disposals and recoupments articles available at the moment.

Recoupment of allowances News

We have no Recoupment of allowances articles available at the moment.

Debt reduction News

We have no Debt reduction articles available at the moment.

Capital Allowances: Leases News

We have no Capital Allowances: Leases articles available at the moment.

Limitations to lessors News

We have no Limitations to lessors articles available at the moment.

Capital Allowances: Other News

We have no Capital Allowances: Other articles available at the moment.

Intangible assets News

We have no Intangible assets articles available at the moment.

Repairs and improvements News

We have no Repairs and improvements articles available at the moment.

Capital Gains Tax News

We have no Capital Gains Tax articles available at the moment.

Introduction to capital gains tax News

We have no Introduction to capital gains tax articles available at the moment.

Basic proceeds and base cost calculations News

We have no Basic proceeds and base cost calculations articles available at the moment.

Potential capital gain News

We have no Potential capital gain articles available at the moment.

Potential capital loss News

We have no Potential capital loss articles available at the moment.

Deemed disposal rules News

We have no Deemed disposal rules articles available at the moment.

Deemed disposal rules News

We have no Deemed disposal rules articles available at the moment.

Loss limitations and exclusions News

We have no Loss limitations and exclusions articles available at the moment.

Roll-Overs News

We have no Roll-Overs articles available at the moment.

Dividends Tax, STT & Return of Capital: Taxation of dividends News

We have no Dividends Tax, STT & Return of Capital: Taxation of dividends articles available at the moment.

Dividends subject to dividend tax News

We have no Dividends subject to dividend tax articles available at the moment.

Exemptions from dividends tax News

We have no Exemptions from dividends tax articles available at the moment.

Timing, liability and compliance related to dividends tax News

We have no Timing, liability and compliance related to dividends tax articles available at the moment.

Dividends Tax, STT & Return of Capital: Company distributions to shareholders News

We have no Dividends Tax, STT & Return of Capital: Company distributions to shareholders articles available at the moment.

Taxing a distribution of capital News

We have no Taxing a distribution of capital articles available at the moment.

Dividends Tax, STT & Return of Capital: Securities transfer tax News

We have no Dividends Tax, STT & Return of Capital: Securities transfer tax articles available at the moment.

Basic working and exemptions News

We have no Basic working and exemptions articles available at the moment.

Taxation of Other Entities: Small Business Corporations News

We have no Taxation of Other Entities: Small Business Corporations articles available at the moment.

Introduction of basic principles News

We have no Introduction of basic principles articles available at the moment.

Taxation of Other Entities: Taxation of Micro Businesses and Turnover Tax News

We have no Taxation of Other Entities: Taxation of Micro Businesses and Turnover Tax articles available at the moment.

Introduction to Micro Businesses News

We have no Introduction to Micro Businesses articles available at the moment.

Registration and deregistration of a Micro Business News

We have no Registration and deregistration of a Micro Business articles available at the moment.

Calculations related to Micro Businesses News

We have no Calculations related to Micro Businesses articles available at the moment.

Other matters related to Micro Businesses News

We have no Other matters related to Micro Businesses articles available at the moment.

Taxation of Other Entities: Labour Brokers and Personal Service Providers News

We have no Taxation of Other Entities: Labour Brokers and Personal Service Providers articles available at the moment.

Taxation of labour brokers and personal service providers News

We have no Taxation of labour brokers and personal service providers articles available at the moment.

Taxation of Other Entities: Partnerships News

We have no Taxation of Other Entities: Partnerships articles available at the moment.

Introduction and taxation of partnerships News

We have no Introduction and taxation of partnerships articles available at the moment.

Calculation of partner taxable income News

We have no Calculation of partner taxable income articles available at the moment.

Trusts News

Taxation of trusts in the future

Author: Heinrich Louw


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Settlors beware: Control over the assets of a trus...

Authors: Robert Gad and Alexa Muller


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Trust types and income allocations News

We have no Trust types and income allocations articles available at the moment.

Trust Income / Gain Allocations News

We have no Trust Income / Gain Allocations articles available at the moment.

Nature of the rights of beneficiaries News

The tax implications of medical expenses paid by a...

The trust, special trust or otherwise, cannot make a deduction of the medical expenditure incurred o...


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Donation, settlement or other disposition News

We have no Donation, settlement or other disposition articles available at the moment.

Transactions between spouses (section 7(2)) News

We have no Transactions between spouses (section 7(2)) articles available at the moment.

Income received by or accrued to minor children (section 7(3)) & section 7(4) News

We have no Income received by or accrued to minor children (section 7(3)) & section 7(4) articles available at the moment.

Donations subject to the happing of event (section 7(5)) News

We have no Donations subject to the happing of event (section 7(5)) articles available at the moment.

Other attribution rules News

We have no Other attribution rules articles available at the moment.

Tax implications of loans to trusts News

[FAQ] A loan by a natural person, or a connected p...

Trust A is a 100% shareholder of Company B. Trust C has a debit loan with Company B (no interest is...


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Capital Gains Tax Implications of Trusts News

We have no Capital Gains Tax Implications of Trusts articles available at the moment.

Provisional tax (Link with other Taxes) News

We have no Provisional tax (Link with other Taxes) articles available at the moment.

Donations Tax News

We have no Donations Tax articles available at the moment.

Income Tax Consequenses of Donations News

​Deduction of donations made by employees to Solid...

In order to encourage donations to the Solidarity fund by employees through employers, the maximum m...


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Contextualising donations tax News

We have no Contextualising donations tax articles available at the moment.

Deemed donations News

We have no Deemed donations articles available at the moment.

Exemptions News

We have no Exemptions articles available at the moment.

Value of donations News

We have no Value of donations articles available at the moment.

Calculation of donations tax and liability for donations tax News

We have no Calculation of donations tax and liability for donations tax articles available at the moment.

Estate Duty News

We have no Estate Duty articles available at the moment.

Deceased Taxpayer News

We have no Deceased Taxpayer articles available at the moment.

Deceased Estate News

Deceased estates - tax returns

Posted by: SAIT Technical


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Estate Duty News

Estate duty dodge is just silly

Posted by: SAIT Technical


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Prepaid Taxes News

We have no Prepaid Taxes articles available at the moment.

Contextualizing Provisional Tax News

We have no Contextualizing Provisional Tax articles available at the moment.

Calculations and payments News

We have no Calculations and payments articles available at the moment.

Penalties and interest News

We have no Penalties and interest articles available at the moment.

Company Formations News

BGR 54 - Unbundling of unlisted company: Impact of...

This BGR provides clarity on what constitutes an unbundling transaction when an unbundling company h...


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Company formations basic working and definitions News

We have no Company formations basic working and definitions articles available at the moment.

Asset-for-share transactions News

Asset-for-share transactions followed by an unbund...

This binding private ruling is published with the consent of the applicant(s) to whichit has been is...


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