Tax law

SARS Voluntary Disclosure Programme – what must your client know?

On 28 June 2021, the South African Revenue Service (Sars) issued version 2 of its External Guide: Voluntary Disclosure Programme (the Guide). The Guide provides that the purpose of Sars’s […]

Read more

Taking an interpretative approach on the deeming provision of s 8(15) of the VAT Act

In Diageo South Africa (Pty) Ltd v Commissioner for South African Revenue Service 82 SATC 351, Diageo South Africa (Pty) Ltd (Diageo) established a business as an importer, manufacturer, and […]

Read more

Can an allowance be claimed for loyalty programmes in terms of s 24C of the Tax Act?

Clicks Retailers (Pty) Ltd v Commissioner for the South African Revenue Service (CC) (unreported case no CCT 07/20, 21-5-2021) (Theron J (Mogoeng CJ, Jafta J, Khampepe J, Madlanga J, Mathopo […]

Read more

Sars’ draconian powers: How long may Sars detain imported consignments?

Commissioner, South African Revenue Service v Trend Finance (Pty) Ltd and Another 2007 (6) SA 117 (SCA) Section 88(1)(a) of the Customs and Excise Act 91 of 1964 (the Act) […]

Read more

Sars disputes – receiving an assessment is not the end of the road

Many taxpayers have now heeded the South African Revenue Service’s (Sars’) call to submit their 2020 tax returns, and some have received automatic assessments as a part of Sars’ new […]

Read more

A purposive interpretative approach to the calculation of mineral royalties

Commissioner, South African Revenue Service v United Manganese of Kalahari (Pty) Ltd 2020 (4) SA 428 (SCA) In United Manganese of Kalahari (Pty) Ltd, the taxpayer, United Manganese of Kalahari […]

Read more

The dichotomy of a VAT benefit for welfare organisations

COVID-19 has caused mass financial turmoil to virtually all entities. Welfare organisations, in particular, are suffering as philanthropic donations have significantly decreased during this time. Accordingly, it is necessary for […]

Read more

Financial implications for selling immovable property – is it classified as capital or revenue?

Whether a receipt or an accrual is ‘capital’ or ‘revenue’ in nature, in calculating a taxpayer’s taxable income, is probably the most common issue that arises in income tax litigation. […]

Read more

Tax and the Constitutional Court – do they ever meet?

The Constitutional Court (CC) has delivered over 800 judgments since its inception; only four of the judgments delivered involved the application of a tax Act. In Metcash Trading Ltd v […]

Read more

Donations tax – a summary of calculations

            Donations tax is payable on the total value of property disposed of, whether directly or indirectly, by a resident by means of a donation. […]

Read more
X