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[FAQ] Can the Tax Ombud assist with issues regardi...

22 July 2020
Tax Administration Part 2B: Resolving Problems with SARS using the Tax Ombud

VAT returns submitted and paid through eFiling reflect on the taxpayer's work page. However, the ret...

[FAQ] What alternative is available if a taxpayer...

20 July 2020

What alternative is available to the taxpayer in the event that the taxpayer reflects a lower taxabl...

Tax implications resulting from the elimination of...

17 July 2020

This ruling determines the income tax and dividends tax consequences of the redemption of intra-grou...

[FAQ] Can a registered VAT vendor claim input VAT...

16 July 2020

Can a registered VAT vendor claim input VAT on a bus that they purchased to transport employees to a...

Deducting Home Study Expenditure

13 July 2020
Individuals Tax

Many employees will be wanting to deduct, for tax purposes, expenses relating to the use of a part o...

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

09 July 2020
VAT

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

How to obtain your Tax Clearance Information

06 July 2020
Tax Administration

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

Did the SCA get this right?

06 July 2020
Deductions Pre-trade and prepaid expenses

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

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

01 July 2020

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

Binding Class Ruling 070: Recipients of shares in...

01 July 2020

This binding class ruling is published with the consent of the applicant(s) to which it has been iss...

Deduction of donations made by employees to Solid...

26 June 2020

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

Payment holiday for Skills Development Levy contri...

26 June 2020
Practical Payroll

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

Filing Season 2020

26 June 2020
Tax Administration

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

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

26 June 2020

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

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

23 June 2020
Tax Administration

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

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

22 June 2020
Company Formations

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

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

22 June 2020
Interest

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

Tax treatment of losses incurred during lockdown

22 June 2020
Individuals Tax

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

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

22 June 2020
Notional input tax

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

[FAQ] EMP501 Reconciliations

12 June 2020
Practical Payroll

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

VAT apportionment v direct attribution

11 June 2020

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

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

05 June 2020
Accounting & Financial Reporting

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

Binding Private Ruling 344 - Transfer of listed fi...

05 June 2020

This ruling determines tax consequences of a transfer of listed financial instruments to collective...

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

05 June 2020
Input - Customs Duty

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