Monthly SARS and Tax Update - September 2023
Presenters : Prof. Jackie Arendse
Overview
Our video will bring you up to speed with ongoing developments in the South African tax environment. Prof Jackie Arendse will be highlighting:
-
Case law:
-
Erasmus v CSARS (9706/21) [2023] ZAWCHC 215 (18 August 2023) - TAA s 105.
-
CSARS v Virgin Mobile South Africa (Pty) Ltd (A82/22 ; IT25117) [2023] ZAGPPHC 685 (17 August 2023) - application for a default judgment.
-
A Taxpayer v CSARS IT 45638 - Whether expenditure qualified for deduction under s 11(a) read together with s 23; provisional tax penalties and s 89quat interest.
-
-
SARS documents:
-
Updated interpretation notes and guides including -
-
SARS notice on debt outsourcing
-
New and updated guides:
-
-
VAT Rulings Process Reference Guide issue 4
-
Section 72 Decisions Process Reference Guide issue 2
-
Guide to the Voluntary Disclosure Programme
-
Administration of Deceased Estates leaflet
-
-
And any other recent developments.
Competencies developed in this video
After attending this video you will be:
- Updated with important and current changes in tax legislation and SARS practice
- Competent to apply the key aspects of new SARS documents published (i.e. binding rulings, interpretation notes, SARS guides/notices, etc.)
- Competent to advise clients about the impact of the latest tax amendments on their tax compliance and planning opportunities.
- Able to train your staff to prepare SARS compliant tax returns considering the latest amendments and SARS practice.
- Informed about topics to include in a client communique to alert you clients about recent developments impacting their tax compliance and planning opportunities.
- Competent to revise the tax planning strategy of clients.