Mondaq All Regions - South Africa: Tax
ENSafrica
Below, please find issue 26 of ENSafrica's tax in brief, a snapshot of the latest tax developments in South Africa.
ENSafrica
Botswana and Zambia signed the ACFTA on 10 February 2019 at the 32nd summit of the African Union in Addis Ababa, whereas the Ethiopian Council of Ministers approved the ACFTA on 2 February 2019...
Hogan Lovells
On 18 February 2019 the South African Revenue Service (SARS) obtained a warrant of execution in the High Court to attach and remove the movable property of Andriano Mazzotti (Mazotti) ...
Hogan Lovells
Taxpayers have been identified as abusing the newly introduced amendments in 2018.
ENSafrica
SARS brought an application in terms of Rule 56(1)(b) of the Tax Court Rules (the "Rules") for default judgment against the Appellant ...
ENSafrica
The reportable arrangement provisions were established by the South African Revenue Service ("SARS") with the objective of obtaining information on certain types of transactions.
ENSafrica
In the listed sector, shareholders may be presented with various elections to be made as regards the nature of distributions ...
ENSafrica
Botswana and Zambia signed the African Continental Free Trade Area Agreement ("ACFTA") on 10 February 2019 at the 32nd summit of the African Union in Addis Ababa,
ENSafrica
appeal against the decision of the tax court concerning SARS' entitlement to payment of understatement penalties in accordance with section 222(1) of the Tax Administration Act, 2011 (the "TAA").
ENSafrica
Sections 113 and 115 of the Companies Act, 2008 provide for an automatic statutory merger of two companies.
ENSafrica
A very conservative budget was read by the South African Minister of Finance today, 20 February 2019. There are no notable increases in any of the direct or indirect taxes.
ENSafrica
Dividends declared by South African resident companies or non-resident companies, the shares of which are listed on a South African exchange, are subject to dividends tax of 20%.
KISCH IP
In general, non-resident licensors are only subject to tax in South Africa on income that is attributable to a permanent establishment in South Africa of that licensor; or to the extent that tax is
KISCH IP
Is there any legislation that governs the nature, amount or manner or frequency of payments of royalties or other fees or costs (including interest on late payments) in an international licensing relationship, ...
ENSafrica
whether a receipt by the appellant taxpayer in respect of a lease premium was of a revenue nature or a capital nature, considered.
ENSafrica
Guinea deposited its instrument of ratification for the ACFTA on 16 October 2018 and Uganda on 28 November 2018.
ENSafrica
The Taxation Laws Amendment Act, 2018, which was promulgated on 17 January 2018, amended South African tax legislation by overhauling two provisions relating to the reduction of debt, namely section 19 of the Income Tax Act, 1962 ...
ENSafrica
When debt is reduced or written off, certain adverse tax consequences may arise for the debtor.
ENSafrica
Transfer pricing is a self-assessment mechanism that aims to ensure that taxpayers identify all potential cross-border transactions, operations, schemes, agreements or understandings that have been entered into between connected persons ...
ENSafrica
The news that China has committed to invest approximately R200-billion in South Africa was greeted with much fanfare throughout the country.
Most Popular Recent Articles
Hogan Lovells
Taxpayers have been identified as abusing the newly introduced amendments in 2018.
Hogan Lovells
On 18 February 2019 the South African Revenue Service (SARS) obtained a warrant of execution in the High Court to attach and remove the movable property of Andriano Mazzotti (Mazotti) ...
Pieter van der Zwan & Associates
The increase in the VAT rate from 14% to 15% was arguably the biggest announcement in the 2018 Budget Review from a tax perspective. This change in VAT rate will impact consumers directly ...
Pieter van der Zwan & Associates
The Income Tax Act allows for roll-over relief in certain circumstances where assets are contributed to a company in exchange for shares in that company.
ENSafrica
A very conservative budget was read by the South African Minister of Finance today, 20 February 2019. There are no notable increases in any of the direct or indirect taxes.
ENSafrica
SARS brought an application in terms of Rule 56(1)(b) of the Tax Court Rules (the "Rules") for default judgment against the Appellant ...
Dentons
The concept of residency is a crucial determinant in establishing a person's tax obligations in South Africa.
ENSafrica
Botswana and Zambia signed the African Continental Free Trade Area Agreement ("ACFTA") on 10 February 2019 at the 32nd summit of the African Union in Addis Ababa,
ENSafrica
In the listed sector, shareholders may be presented with various elections to be made as regards the nature of distributions ...
ENSafrica
Over the past few years, SARS appears to have created a new category of doubtful debts allowances which they have termed a "specific" doubtful debts allowance...
ENSafrica
The South African Draft Taxation Laws Amendment Bill, 2018, which was published by the Minister of Finance on 16 July 2018, introduces many of the tax proposals announced in the 2018 Budget Review earlier this year.
ENSafrica
The reportable arrangement provisions were established by the South African Revenue Service ("SARS") with the objective of obtaining information on certain types of transactions.
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