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Notices on Expanding Access to Living Annuity Fun...

The Notices on Expanding Access to Living Annuity Funds were gazetted on Monday 1 June 2020.


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Interpretation Note 87 (Issue 3) - Headquarter Com...

This Note provides guidance and clarity on the interpretation and application of section 9I which de...


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[FAQ] The VAT implications of paying salaries on b...

Company A paid salaries on behalf of Company B as a result of financial difficulties caused by the C...


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Estimating the tax effects of the sale of a busine...

Tax practitioners are often asked to calculate the indicative effects of the prospective sale of a b...


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Deregistration as a VAT Vendor

A sole proprietor performs services for clients abroad. More than 90% of the taxpayer’s revenue is d...


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Fowler (Respondent) v Commissioner for Her Majesty...

Mr Martin Fowler is a qualified diver who is resident in the Republic of South Africa. During the 20...


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INCREASED ACCESS TO COVID-19 TERS BENEFITS

UIF TERS benefits offer relief to employers who are not able to pay employees during the lockdown pe...


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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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Covid-19 TERS Q&A with UIF Commissioner

The Tax Faculty hosted a TERS benefit Q&A webinar on 15 May 2020 during which a panel, consisting of...


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COVID-19 VAT Refund Relief

Although there is no postponement of VAT payments or VAT return filing, the COVID-19 VAT Refund Reli...


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The tax implications of medical expenses paid by a...

The trust, special trust or otherwise, cannot make a deduction of the medical expenditure incurred o...


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Donations Tax implications of subscribing for shar...

This ruling determines that there are no donations tax implications resulting from a broad-based bla...


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Employment Taxes Validation

From the 2020 year of assessment, SARS is performing tax calculations on the IRP5/IT3(a) certificate...


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SIP Project Managers (Pty) Ltd v The Commissioner...

In this application the applicant asks for declaratory relief, namely that the respondent’s notice t...


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Q&A'S COVID19 Temporary Employee/Employer Relief S...

Q&A'S COVID19 Temporary Employee/Employer Relief Scheme (C19 TERS)


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Managing exchange of information requests in trans...

Requests for information between tax authorities and requests for taxpayers to supply the informatio...


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Covid-19: How to manage 'place of effective manage...

Covid-19 is only anticipated to peak in South Africa (SA) in September 2020, with international air...


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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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Employment Revival Guide – Alert Level 4 Regulatio...

Alert Level 4 of the lockdown is geared toward the revival of economic activities and to allow emplo...


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Reimbursive travel allowance

Where an allowance or advance is based on the actual distance travelled by the employee for business...


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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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Further tax measures for businesses to combat the...

In line with the President’s address to the nation on 21 April 2020, the Minister of Finance provide...


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