CATEGORIES


Tax Administration News

[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...


Read More

[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...


Read More

[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...


Read More

An interesting development for VDP applicants as w...

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


Read More

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...


Read More

Attempt to curb the adverse effects of unallocated...

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


Read More

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...


Read More

​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...


Read More

Filing Season 2020

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


Read More

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...


Read More

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

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


Read More

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...


Read More

Tax Relief Measures

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


Read More

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...


Read More

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

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


Read More

Position Paper on Crypto Assets

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


Read More

SARS VAT Reference Guide for Foreign Donor Funded...

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


Read More

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...


Read More

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...


Read More

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

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


Read More

Draft Disaster Management Tax Relief Bill

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


Read More

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...


Read More

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...


Read More

SARS Updated Tables of Interest Rates

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


Read More

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

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


Read More

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...


Read More

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

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


Read More

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...


Read More

Can SARS Customs Enter Premises Without a Warrant?

Author: ENS


Read More

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

Author: Louis Botha


Read More

The proposed amendments regarding dividend strippi...

Author: Louis Botha


Read More

When must a reportable arrangement be disclosed to...

Author: Ben Strauss


Read More

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

Author: Nico Theron


Read More

Is the Office of the Tax Ombud doing its job?

Author: Jessica Carr


Read More

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

Author: Louis Botha


Read More

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

Author: Taryn Solomon


Read More

Mapping out MAP procedures

Author: Jessica Carr


Read More

More than one way to skin a cat?

Author: Louis Botha


Read More

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

Author: Darren Britz


Read More

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

Author: Louis Botha


Read More

Status of SARS interpretation notes

Author: Ben Strauss 


Read More

Status of SARS interpretation notes

Author: Ben Strauss


Read More

SARS snuffs out Lion Match's "novel" application

Author: Wesley Grimm


Read More

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

Author: SARS


Read More

Do not go gently into that good Declaratory Order

Authors: Nirvasha Singh and others


Read More

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

Author: OECD


Read More

Employee share incentive schemes revisited again

Authors: Andrew Lewis and Mareli Treurnicht


Read More

SARS issues new guide to understatement penalties...

Author: Jerome Brink


Read More

Revenue Statistics in Africa

Author: OECD


Read More

Institutions of intergovernmental fiscal relations...

Author: OECD


Read More

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

Author: Elle-Sarah Rossato


Read More

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

Author: Louis Botha


Read More

Understatement Penalties

Author: Nico Theron


Read More

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

Authors: Rudi Katzke and Yashika Govind


Read More

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

Author: Louis Botha


Read More

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

Author: Louis Botha


Read More

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

Author: Louis Botha


Read More

Welcome tax proposals to the debt relief rules

Authors: Lavina Daya and David Marais


Read More

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

Author: Varusha Moodaley


Read More

The “specific” doubtful debts allowance

Authors: Robert Gad and Taryn Solomon


Read More

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

Author: Gerhard Badenhorst


Read More

SARS releases media statement on the tax treatment...

Authors: Robert Gad and Jo-Paula Roman


Read More

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

Author: Dale Cridlan


Read More

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

Author: Candice Gibson


Read More

A taxpayer’s unfortunate experience with SARS

Author: Heinrich Louw


Read More

Securities lending arrangements back in the spotl...

Author: Jerome Brink


Read More
Need Help ?

Explore Smarty