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Mandatory Disclosure Rules

The Mandatory Disclosure Rules process has been designed to improve compliance within the Common Rep...


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Enhancements to Trusts’ Beneficial-Ownership Info...

SARS aims to meet FATF requirements by recording all BO of registered Trusts.


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Employer Interim Reconciliation Declarations (EMP5...

Changes for the PAYE Interim Filing Season.


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Incorporating Trust Income and Donations in IT3 Th...

Through SARS eFiling, you can securely submit IT3 third party data to SARS.


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Online Registration for Excise Diesel Refund for F...

Learn more about the Excise Diesel Refund for Food Manufacturers Scheme.


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Are you a Tax Practitioner with Micro-businesses...

Then you must tell them about Turnover Tax.


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Charging of Contingency Fees

TP fees must align with the task's nature and complexity when working for a client.


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Should a Deceased Person’s Income Tax Return be fi...

When a person dies, the Executor must file a final income tax return for the deceased.


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What happens when SARS pays a refund into an old b...

Update all details, including banking information, before filing your Income Tax Return.


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Shared Access

Shared access is a function available on eFiling.


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Employer’s Interim Reconciliation

Employer Interim Reconciliation Declarations (EMP501) this year starts on 18 September 2023.


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A matter of review and the High Court’s jurisdicti...

Will the ConCourt have the final say?


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Inclusion of IT3(t) & IT3(d) to the IT3 Third-Part...

Inclusion of IT3(t) & IT3(d) to the IT3 Third-Party Data reporting


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Angelo Agrizzi may have won the battle, but has he...

Angelo Agrizzi may have won the battle, but has he won the war? A novel judgment on the repatriation...


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Exempt Institutions and PAYE

Exempt Institutions and PAYE


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Exempt Institutions and Submission of Annual Retur...

Exempt Institutions and Submission of Annual Returns (IT12EI)


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Requirement to Submit Section 18A data to SARS – T...

Requirement to Submit Section 18A data to SARS – Third Party Data IT3(d)


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Tax disputes and onus of proof: a rotten apple ana...

Tax disputes and onus of proof: a rotten apple analogy


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Prescription, assessments, SARS’ subjective satisf...

Prescription, assessments, SARS’ subjective satisfaction and disputes


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The rights of access to information and freedom of...

The rights of access to information and freedom of expression vs the right to privacy: The minority’...


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A game changer for taxpayer confidentiality: The C...

A game changer for taxpayer confidentiality: The Constitutional Court decides in a narrow 5-4 split...


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Tax Penalties and Remission

Tax Penalties and Remission


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High Court declares the power to issue income tax...

High Court declares the power to issue income tax exemptions through a gazette notice unconstitution...


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Effective resolution of SARS’ requests for relevan...

Effective resolution of SARS’ requests for relevant material process


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Achieving success with requests for remission/redu...

Achieving success with requests for remission/reduction of tax penalties and interest in South Afric...


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Deregistration of Tax Types

Deregistration of Tax Types


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Tax Practitioner Connect Issue 40 (February 2023)...

Tax Practitioner Connect Issue 40 (February 2023) | South African Revenue Service


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Dealing with tax return corrections and voluntary...

Dealing with tax return corrections and voluntary disclosure


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What is meant by “a part or amount of a disputed a...

What is meant by “a part or amount of a disputed assessment not objected to” in Rule 32(3) of the Ta...


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Tax disputes: Pre-litigation and litigation burden...

Tax disputes: Pre-litigation and litigation burdens of proof


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The end of a cycle and the beginning of a new one:...

The end of a cycle and the beginning of a new one: Publication of the 2022 tax law amendment acts an...


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What constitutes a ‘tax debt’ in the context of re...

What constitutes a ‘tax debt’ in the context of recovering debt from third parties


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To ‘tax debt’ or not to ‘tax debt’: SARS’ debt rec...

To ‘tax debt’ or not to ‘tax debt’: SARS’ debt recovery options keep getting better


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Understatement penalties and bona fide inadvertent...

Understatement penalties and bona fide inadvertent errors


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Settlements and seizures in tax disputes: A recent...

Settlements and seizures in tax disputes: A recent judgment


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Associations: Funding requirement

Associations: Funding requirement


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New tax rules for returns of capital

New tax rules for returns of capital


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Tax Practitioner Connect Issue 37

Tax Practitioner Connect Issue 37


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The importance of a thorough objection

The importance of a thorough objection


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Tax Guide for Share Owners (Issue 8)

Tax Guide for Share Owners (Issue 8)


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National Treasury cannot lawfully approve abandonm...

National Treasury cannot lawfully approve abandonment of taxes without recommendation from the reven...


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Media statement: Designation of Acting Tax Ombud

Media statement: Designation of Acting Tax Ombud


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Tax Practitioner Connect Issue 36

Tax Practitioner Connect Issue 36


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Standing on solid ground(s) when objecting to an a...

Standing on solid ground(s) when objecting to an assessment


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SARS Mobile Tax Unit - Western Cape

SARS Mobile Tax Unit - Western Cape


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Fairness for all: Case 15

Taxpayers regularly experience challenges with IRP5 certificates, either with incorrect information...


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Amended criteria for recognised controlling bodies...

Amended criteria for recognised controlling bodies relating to the registration and management of th...


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Important Alert: SARS Changes to CPD Requirements...

Important Alert: SARS Changes to CPD Requirements and Record-keeping


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Resolving issues with tax assessments

Tax assessments are often the cause of some form of issue with SARS. The Tax Administration Act prov...


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IMPLEMENTATION OF TAX DIRECTIVES ENHANCEMENTS

On 22 April 2022, the South African Revenue Service (SARS) implemented the legislative changes in re...


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PAYE PENALTIES: ADMIN PENALTIES - REQUEST FOR REMI...

In 2021, SARS implemented administrative penalties on the late or non-submission of EMP501 Employer...


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Reminder to Tax Practitioners of SARS online chann...

Reminder to Tax Practitioners of SARS online channel functionality


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Challenging SARS judgment debt

The Tax Administration Act contains provisions which effectively enable SARS to convert a tax debt i...


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F Taxpayer v Commissioner for the South African Re...

F Taxpayer v Commissioner for the South African Revenue Service (IT 45842) [2022] ZATC 1 (25 Februar...


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How do you capture the detail of an employee worki...

How do you capture the detail of an employee working abroad to ensure that the R1250000 tax free amo...


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Launch of SARS multilingual tax terminology public...

Launch of SARS multilingual tax terminology publication


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Rates at which interest-free or low interest loans...

View the April 2022 Interest Rates – Table 3.


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Invitation for applications by suitable candidates...

SARS hereby invites applications by individuals, for appointment as members of the Tax Court. 


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Tax Ombud Publishes a Draft Collection of Taxpayer...

Pretoria: The Taxpayer Bill of Rights might still be a dream, but the draft Compendium of Taxpayer R...


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[FAQ] VAT and PAYE registration of a sole propriet...

A taxpayer owns a supermarket as a sole proprietor – he and his wife are married in community of pro...


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[FAQ] Documentation necessary to prove the base co...

A taxpayer acquired assets a while ago however he does not possess invoices to prove the amount. Are...


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[FAQ] A payment arrangement during existing VAT di...

A VAT vendor has a substantial amount of VAT outstanding. He wishes to make a payment arrangement wi...


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An interesting development for VDP applicants as w...

Of late, the Voluntary Disclosure Programme (‘VDP’) legislation in Chapter 16 of the Tax Administrat...


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SARS letters of demand: what to do upon receipt th...

In recent times SARS has been clamping down on those taxpayers who have outstanding tax debts due. T...


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Attempt to curb the adverse effects of unallocated...

The Draft TALAB proposes the provision of specific timeframes within which the SARS can allocate pay...


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No delivery, no pay: Another win for a taxpayer in...

Under the Tax Administration Act 28 of 2011 (TAA), SARS is entitled to collect outstanding tax debt...


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​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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The management of tax debts, including interest an...

Keeping in good standing with the South African Revenue Authority (‘SARS’) is of the utmost importan...


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How do I contact SARS with my debt query (Business...

Businesses that are incapable of making payment due to the COVID-19 disaster, may apply to defer tax...


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Tax Relief Measures

National Treasury and SARS are proposing the following set of measures to help businesses focus on s...


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SARS Updated Table of Interest Rates: Table 3 – R...

The term “official rate of interest” is defined in section 1(1) of the Income Tax Act 58 of 1962 (th...


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Q&A'S for Employers on Covid-19 Tax Relief

SARS published a document to answer employers' questions on the Covid-19 tax relief


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Position Paper on Crypto Assets

SARS published the Intergovernmental Fintech Working Group’s (IFWG) Position Paper on Crypto Assets...


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SARS VAT Reference Guide for Foreign Donor Funded...

This reference guide provides information and guidelines regarding the value-added tax (VAT) treatme...


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Protecting the silver lining: SCA confirms no empl...

The Fourth Schedule to the Income Tax Act 58 of 1962 (ITA), places an obligation on all employers an...


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Increase in the limit of the annual contribution t...

Section 12T of the Income Tax Act provides for an exemption of interest earned, dividends earned and...


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COVID-19 Tax proposals: How SARS is assisting taxp...

National Treasury and SARS have introduced certain tax measures to temporarily relieve the pressure...


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Draft Disaster Management Tax Relief Bill

The National Treasury in South Africa on 29 March 2020 issued “explanatory notes” on certain tax leg...


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How to contact SARS during the lockdown period

SARS will provide all taxpayer services via our online channels and contact centers to give effect t...


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SARS Updated Tables A and B of the Average Exchang...

The Income Tax Act, 1962, provides specifically that certain amounts expressed in a foreign currency...


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SARS Updated Tables of Interest Rates

Interest rates charged in terms of the legislation administered by SARS are split into three main ca...


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Case Law - Medtronic International v CSARS (Case N...

Whether CSARS should have included internal e-mail correspondence between staff as part of the recor...


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Understatement penalty – the taxpayer’s right to r...

When an assessment is issued, the taxpayer has a right to request reasons for the assessment from SA...


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Sometimes, knowledge is an entitlement – an import...

The unreported judgment of Brits and Others v The Commissioner for the South African Revenue Service...


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Binding General Ruling (BGR) 9 (Issue 4) – Taxes o...

This Binding General Ruling ("BGR") identifies the taxes administered by SARS which in its opinion c...


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Can SARS Customs Enter Premises Without a Warrant?

Author: ENS


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Interest-free loans to trusts: Proposed amendment...

Author: Louis Botha


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The proposed amendments regarding dividend strippi...

Author: Louis Botha


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When must a reportable arrangement be disclosed to...

Author: Ben Strauss


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Is your tax objection late? Here’s what to do

Author: Nico Theron


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Is the Office of the Tax Ombud doing its job?

Author: Jessica Carr


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More than one way to skin a cat? High Court consid...

Author: Louis Botha


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Back to basics: navigating a SARS audit and disput...

Author: Taryn Solomon


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Mapping out MAP procedures

Author: Jessica Carr


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More than one way to skin a cat?

Author: Louis Botha


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Tax attorney explains SARS' new strategy to tackle...

Author: Darren Britz


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If no tax debt, SARS must pay the refund: An inter...

Author: Louis Botha


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PWC Tax Alert: Fixed non-compliance penalties impo...

Author: PWC


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Status of SARS interpretation notes

Author: Ben Strauss 


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Status of SARS interpretation notes

Author: Ben Strauss


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SARS snuffs out Lion Match's "novel" application

Author: Wesley Grimm


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Call for comment: Draft comprehensive guide to CG...

Author: SARS


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Do not go gently into that good Declaratory Order

Authors: Nirvasha Singh and others


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Assessing tax levels and the tax mix in OECD coun...

Author: OECD


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Employee share incentive schemes revisited again

Authors: Andrew Lewis and Mareli Treurnicht


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SARS issues new guide to understatement penalties...

Author: Jerome Brink


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Revenue Statistics in Africa

Author: OECD


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Institutions of intergovernmental fiscal relations...

Author: OECD


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What you need to know when a third party contacts...

Author: PWC


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PwC Tax Alert: Budget proposals regarding Tax Admi...

Author: Elle-Sarah Rossato


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Did the punishment fit the crime? The Tax Court re...

Author: Louis Botha


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Understatement Penalties

Author: Nico Theron


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SARS' goal to align all interest provisions: furth...

Authors: Rudi Katzke and Yashika Govind


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SARS says “pay up”, but the court says “no”: An im...

Author: Louis Botha


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If no tax debt, SARS must pay refund: notable jud...

Author: Louis Botha


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If no tax debt, SARS must pay refund: notable judg...

Author: Louis Botha


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Welcome tax proposals to the debt relief rules

Authors: Lavina Daya and David Marais


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SARS clarifies a vendor's entitlement to claim inp...

Author: Varusha Moodaley


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The “specific” doubtful debts allowance

Authors: Robert Gad and Taryn Solomon


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VAT on non-executive director remuneration: More q...

Author: Gerhard Badenhorst


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SARS releases media statement on the tax treatment...

Authors: Robert Gad and Jo-Paula Roman


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How should the directors' fees of Non-Executive Di...

Author: Dale Cridlan


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SARS speaks up: Some clarity provided on the taxat...

Author: Candice Gibson


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A taxpayer’s unfortunate experience with SARS

Author: Heinrich Louw


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Securities lending arrangements back in the spotl...

Author: Jerome Brink


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