Tax law

The new Interest Withholding Tax: What attorneys need to know

By Barry Ger On 1 March 2015, a new Interest Withholding Tax (IWT) came into effect in South Africa. From that date, 15% of any interest paid to or for the […]

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Electronic delivery of communications to taxpayers: Is SARS toeing the line?

By Alan Lewis Many taxpayers would have received an sms informing them that the South African Revenue Service (SARS) has issued an assessment on them, or that it has issued […]

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High Court challenges SCA’s interpretation of simulated transactions

By Barry Ger Readers may recall an article in 2011 (Apr) DR 43 that considered the contentious Supreme Court of Appeal (SCA) case Commissioner for the South African Revenue Service v […]

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Tax considerations when registering an external company in South Africa

By Erika Wessels The April 2012 edition of De Rebus contained an article by Heather Brownell on the legal matters to bear in mind when considering what constitutes an ‘employment […]

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Rescission of a tax ‘judgment’

By Fareed Moosa The Income Tax Act 58 of 1962 and the Value-Added Tax Act 89 of 1991 (VAT Act) impose on taxpayers a liability to the fiscus on the […]

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