Mondaq All Regions - South Africa: Tax
Tabacks
The Cape Town Tax Court recently upheld the application of the so-called ‘most favoured nation clause' contained within the double tax agreement between South Africa and the Netherlands ("the SA-NL DTA").
ENSafrica
The various changes to the so-called debt waiver provisions in section 19 of the South African Income Tax Act, 1962 (the "Act")
ENSafrica
On 12 June 2019, the Tax Court of South Africa delivered its judgment in ABC (Pty) Ltd v C:SARS (case no. 14287).
Tabacks
This is misleading and mostly incorrect.
Tabacks
The latest proposed amendments will see, inter alia, some relief for taxpayers in relation to the Controlled Foreign Company ("CFC") rules and the scope of an "Affected Transaction"
ENSafrica
the taxpayer disputed, inter alia, the correctness of additional estimated assessments issued by SARS.
KISCH IP
In 2006, the South African Government introduced a tax-incentive scheme aimed at increasing scientific and technological research and development expenditure by businesses throughout all sectors in South Africa.
ENSafrica
application to stay execution process commenced pursuant to taxes raised following the late filing of value-added tax and income tax returns
Fasken
In terms of section 64E(1)(a) of the Income Tax Act 58 of 1962 ("the ITA") dividends tax at a rate of 20% must be paid when a South African company declares and pays a dividend.
ENSafrica
On 26 May 2019, the Council of Ministers endorsed a new bill amending Customs Proclamation No. 859/2014,
Fasken
The Carbon tax also contributes towards South Africa meeting its climate change commitments under the Paris Agreement.
DLA Piper
In our Global Tax Alerts in February 2018 and January 2019 we discussed the Dutch Court of Appeal's decision which held that dividend distributions from Dutch entities to South African entities are effectively...
ENSafrica
The Parliament of Zimbabwe and the Ethiopian House of Representatives approved the African Continental Free Trade Area Agreement
ENSafrica
Having gone through a number of substitutions and amendments, the debt reduction rules contained in section 19 of the South African Income Tax Act, 1962 (the "Act")
ENSafrica
On 30 April 2019, the South African Revenue Service ("SARS") published draft rules, schedules and forms for the implementation of the carbon tax and provided details ...
ENSafrica
On 18 March 2019, South Africa's National Treasury published revised Electronic Services Regulations, significantly expanding the scope of electronically ...
TMF Group
While there was no repeat of last year's surprise 1% VAT rate rise, some changes announced in this year's budget may impact South African business operations and employees.
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) ...
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Fasken
In terms of section 64E(1)(a) of the Income Tax Act 58 of 1962 ("the ITA") dividends tax at a rate of 20% must be paid when a South African company declares and pays a dividend.
ENSafrica
On 26 May 2019, the Council of Ministers endorsed a new bill amending Customs Proclamation No. 859/2014,
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 ...
Tabacks
The Cape Town Tax Court recently upheld the application of the so-called ‘most favoured nation clause' contained within the double tax agreement between South Africa and the Netherlands ("the SA-NL DTA").
KISCH IP
In 2006, the South African Government introduced a tax-incentive scheme aimed at increasing scientific and technological research and development expenditure by businesses throughout all sectors in South Africa.
Tabacks
This is misleading and mostly incorrect.
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
application to stay execution process commenced pursuant to taxes raised following the late filing of value-added tax and income tax returns
Dentons
The concept of residency is a crucial determinant in establishing a person's tax obligations in South Africa.
ENSafrica
The Parliament of Zimbabwe and the Ethiopian House of Representatives approved the African Continental Free Trade Area Agreement
Fasken
The Carbon tax also contributes towards South Africa meeting its climate change commitments under the Paris Agreement.
ENSafrica
the taxpayer disputed, inter alia, the correctness of additional estimated assessments issued by SARS.
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