The cessation of tax residency by trustees and beneficiaries of South African trusts introduces a multitude of intricate challenges that require meticulous consideration and strategic planning. This article will aim […]
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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 […]
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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 […]
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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 […]
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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) […]
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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 […]
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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 […]
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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 […]
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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. […]
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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 […]
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