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Latest News
SARS Updated Tables of Interest Rates
- 04 March 2020
- Tax Administration
Interest rates charged in terms of the legislation administered by SARS are split into three main ca...
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Interpretation Note 113 - Apportionment of surplus...
- 03 March 2020
- Individuals Tax
This Note provides clarity on the tax treatment of the actuarial surplus allocations/distributions m...
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​Discussion paper on reviewing the tax treatment o...
- 26 February 2020
- Corporate Tax
Reviewing the Tax Treatment of Excessive Debt Financing, Interest Deductions and Other Financial Pay...
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Case Law - Medtronic International v CSARS (Case N...
- 28 February 2020
- Tax Administration
Whether CSARS should have included internal e-mail correspondence between staff as part of the recor...
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Determination of the daily amount in respect of me...
- 28 February 2020
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...
- 28 February 2020
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...
- 27 February 2020
This ruling determines the income tax and donations tax consequences of a share buy-back at nominal...
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Interpretation Note 44 (Issue 3) – Public Benefit...
- 21 February 2020
- Corporate Tax
This Interpretation Note provides guidance on the application and interpretation of paragraph 63A wh...
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Draft Documents for Public Comment: Draft Interpre...
- 18 February 2020
This Note provides guidance on calculating the section 11(j) doubtful debt allowance.
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SARS Guide on Venture Capital Companies
- 18 February 2020
- Corporate Tax
This guide provides users with general guidance on venture capital companies and investments in such...
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Inclusive Framework issues Statement on the Two-Pi...
- 18 February 2020
This is the fifth in ATAF?s series of Technical Notes on the tax challenges arising in Africa from t...
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Farmers claiming diesel rebate
- 17 February 2020
- Farming
The Supreme Court of Appeal recently overturned a decision by the High Court. The impact of the deci...
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Understatement penalty – the taxpayer’s right to r...
- 31 January 2020
- Tax Administration
When an assessment is issued, the taxpayer has a right to request reasons for the assessment from SA...
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Draft Documents for Public Comment: Draft Binding...
- 13 February 2020
- Corporate Tax
The draft BGR provides clarity on what constitutes an unbundling transaction under section 46(1) of...
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OECD releases Transfer Pricing Guidance on Financi...
- 11 February 2020
- Corporate Tax
The OECD released the report "Transfer Pricing Guidance on Financial Transactions: Inclusive Framewo...
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Interpretation Note 75 (Issue 3) – Exclusion of ce...
- 11 February 2020
- Corporate Tax
This Interpretation Note provides guidance on the application of the proviso to the definition of “g...
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Sometimes, knowledge is an entitlement – an import...
- 06 February 2020
- Tax Administration
The unreported judgment of Brits and Others v The Commissioner for the South African Revenue Service...
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Interpretation Note 67 (Issue 4) – Connected perso...
- 28 January 2020
- VAT
This Interpretation Note provides guidance on the interpretation and application of the definition o...
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Interpretation Note 16 (Issue 3) – Exemption from...
- 31 January 2020
This Interpretation Note discusses the interpretation and application of the foreign employment remu...
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Updated Table of interest rates: Table 3 – Rates a...
- 27 January 2020
- Interest
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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Binding General Ruling (BGR) 9 (Issue 4) – Taxes o...
- 30 January 2020
- Tax Administration
This Binding General Ruling ("BGR") identifies the taxes administered by SARS which in its opinion c...
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Amendments to the tax treatment of disposals by in...
- 02 November 2015
Author: Heinrich Louw
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