Tax law

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. […]

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Applying Uniform r 23 into the landscape of tax litigation

By Dr Fareed Moosa Tax courts are created by s 116(1) of the Tax Administration Act 28 of 2011 (TAA). As such, by virtue of s 166(e) of the Constitution, […]

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The deductibility of front-end fees

By Pranith Mehta Front-end fees are not defined in the Income Tax Act 58 of 1962 (the Act), however, it is ordinarily construed as a fee payable to the lender […]

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Prescription of claims based on bill of costs

By Regomoditswe Confort Marakalla This article discusses the law relating to the taxation of a bill of costs. In particular, it reflects on whether or not a successful party’s claim […]

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Income tax understatement penalties: A different view?

By Alan Lewis In the recent matter of  Mr A and XYZ CC v The Commissioner of the South African Revenue Service (KZD) (unreported case no IT13725 and VAT1426, and […]

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VAT and penalties: Is Sars playing according to the rules?

By Alan Lewis This article will consider the provisions of the Tax Administration Act 28 of 2011 (the Act), regarding the levying of penalties, due to a vendor’s failure to […]

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Value Added Tax: Are you rendering actual or deemed services?

Commissioner, South African Revenue Service v Marshall NO and Others 2017 (1) SA 114 (SCA) By Pallans Vuma Value Added Tax (VAT) is a form of tax that is incurred […]

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The Special Voluntary Disclosure Programme: Recent developments

By Robert Gad and Alexa Muller During February National Treasury announced a Special Voluntary Disclosure Programme (the SVDP), which is to apply for a limited window period from 1 October […]

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Running through the maze of tax consequences for corporate restructuring

By Albertus Marais Attorneys are often requested to assist with corporate restructures. A multitude of considerations then arise, specifically those linked to company law (including the necessary company secretarial work […]

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New e-commerce VAT directives

By Tafadzwa Brian Mukwende Current developments in the South African Value Added Tax (VAT) regime consist of new digital tax reforms in comport with the principle of fiscal neutrality. Application […]

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