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[FAQ] The South African tax implications of foreig...

06 April 2021
Individuals Tax

A non-resident (USA resident) has been living with his life partner, who is in South Africa.He is re...

[FAQ] Foreign donations received for missionary wo...

01 April 2021
Individuals Tax

The taxpayer is a South African missionary who receives foreign donations in excess of R2 million a...

[FAQ] Distributions from a Trust when married in c...

25 March 2021
Individuals Tax

A taxpayer is married in community of property. Would the distributions received from a trust (capit...

Exposure to penalties while in an assessed loss po...

24 March 2021

Taxpayers who find themselves in a loss-making position often intuitively assume that as long as the...

Wenco International Mining Systems Ltd and Another...

23 March 2021
VAT

Value-added tax; sections 1(1), and section 11(2)(k) and (o); whether VAT Ruling issued by Commissio...

[FAQ] The applicable exchange rates when competing...

18 March 2021
Individuals Tax

A South African taxpayer works in Mozambique and the salary and benefits he earns are paid in Mozamb...

Do bursaries to relatives of employees still hold...

17 March 2021

Sections 10(1)(q) and (qA) provide for an exemption when a qualifying bona fide bursary is provided...

[FAQ] VAT implications of a change from a resident...

17 March 2021

A VAT registered trust bought two residential properties. No input tax was claimed on the purchase o...

[FAQ] Capital Gains Tax on the sale of shares

16 March 2021
Capital Gains Tax

A taxpayer is a South African citizen. He is a shareholder of a company in the UK, along with 10 oth...

An interesting development for VDP applicants as w...

10 March 2021
Tax Administration

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

[FAQ] Tax residency for an individual living in Gu...

09 March 2021
Individuals Tax

A taxpayer left South Africa and moved to Guernsey on 1 March 2020. He has not formally emigrated, b...

[FAQ] The issue of shares as payment for debt

05 March 2021
Corporate Tax

South African Company A paid a supplier for goods delivered directly to Company B(based in Singapore...

[FAQ] VAT registration of a Homeowners Association

04 March 2021
VAT

Is a Homeowners Association (“HOA”) obliged to register as a VAT vendor if it sells electricity to i...

[FAQ] Commercial accommodation exceeding 28 days

02 March 2021

Two companies are connected persons for VAT purposes. One company operates a guesthouse and the othe...

[FAQ] The tax treatment of a loan owing to a conne...

25 February 2021
Individuals Tax

A company has an outstanding loan owing to a connected person(an individual). The company is in the...

Medtronic International Trading S.A.R.L vs CSARS

24 February 2021
VAT

Value Added Tax: Whether the provisions of the voluntary disclosure agreement prohibit a request for...

[FAQ] The distribution of property income between...

19 February 2021
Individuals Tax

A married couple bought a property for the purpose of renting it out together. The husband is on a h...

[FAQ] The tax implications of software development...

17 February 2021
Capital Gains Tax

A taxpayer created a piece of software to help him in his current business operation. It was not mea...

[FAQ] Rebates and refunds of the fuel and road acc...

15 February 2021
Customs and Excise

A taxpayer operated a coal mine on behalf of the mining right owner. The taxpayer has been denied a...

BGR 7 - Wear-and-tear or depreciation allowance

15 February 2021
Wear and tear allowances

This BGR reproduces the parts of Interpretation Note 47 (Issue 5) “Wear-and-Tear or Depreciation All...

[FAQ] Exemption of remuneration earned by the crew...

12 February 2021
Individuals Tax

A South African resident is employed by a company to charter guests on an international yacht. Will...

[FAQ] Change in use adjustments on developed prope...

10 February 2021

A property developer developed a property consisting of 6 units. Input tax was claimed on the develo...

[FAQ] Voluntary severance package & 10% shareholdi...

08 February 2021
Individuals Tax

A taxpayer, who is a director holding 10% shareholding in a company, also received a voluntary sever...

Another VAT Hurdle

08 February 2021
VAT

On 18 December 2020, the Supreme Court of Appeal (‘SCA’) handed down its judgment in the matter of C...