case law

  • Tax Court, Bloemfontein | 13868

    • SARS brought an application in terms of Rule 56(1)(b) of the Tax Court Rules (the "Rules") for default judgment against the Appellant in terms of section 129(2) of the Tax Administration Act, 2011 following which the
    • the application of Rule 32 (statement of grounds of appeal) and Rule 36 (discovery of documents), considered.
    • the courts' approach to applications for postponement, considered.o find a copy of this judgment here.

legislation and draft legislation

  • Customs and Excise Amendment Bill o Bill B3-2019.

     
    • the Minister of Finance tabled the Customs and Excise Amendment Bill in the National Assembly on 5 February 2019.
    • find a copy of the Bill here.
  • Regulation prescribing electronic services for purposes of the VAT Act

    • this regulation amends the definition of "electronic services", for purposes of section 1 of the Value-Added Tax Act, 1991 to, most relevantly, "any service supplied by means of an electronic agent, electronic communication or the internet for any consideration".
    • the regulation, which was published on 18 March, 2019, is unchanged from its draft form, and will apply from 1 April 2019.
    • find a copy of the regulation here.

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