• Juta’s Income Tax
  Lynette Olivier (managing editor), Paul Ferreira & Jennifer Roeleveld
• Juta’s Value Added Tax
  Marlene Botes with Charles de Wet (consulting editor)
• Practitioners Guide to Capital Gains Tax (second edition 2005)
  RC Williams
• Trusts: Law and Practice
  Walter Geach with Jeremy Yeats (consulting editor)
• Juta’s Tax Library
  Updated monthly or quarterly
  Available on CD-Rom and Online
• 2009 SAIT Compendium of Tax Legislation
  Compiled by: The SA Institute of Tax Practitioners
  Edited by: Juta's Statutes Editors
• 2010 SAIT Compendium of Tax Legislation
  Compiled by: The SA Institute of Tax Practitioners
  Edited by: Juta's Statutes Editors
• Tax Administration
  Authors: Beric Croome, Lynette Olivier
• Taxpayers' Rights in South Africa
  Author: Beric J Croome

Juta’s Income Tax
Lynette Olivier (managing editor), Paul Ferreira & Jennifer Roeleveld
ISBN: 9780702154553
Looseleaf
Published since 1999
Approx 2748 pages

Published in four loose-leaf and updateable volumes, Juta’s Income Tax is unique in its approach to income tax. The publication provides a section-by-section commentary of the Income Tax Act, combined with concise overviews where appropriate, comprehensive indexing and cross-referencing to case law and other sources. The use of graphic aids, such as flowcharts and diagrams, and extensive examples, make the text accessible and easy to understand to the specialist as well as the occasional user.

Subscribers to Juta's Income Tax also receive free bi-monthly e-newsletter entitled Juta's Tax Law Review, authored by Prof Lynette Olivier, containing an exposition of the latest developments in various areas of tax, with useful hyperlinks to the latest case law referred to in the text.

• Volume I:
- Act and commentary, sections 1 – 23H
• Volume II:
- Act and commentary, sections 24 – 112
• Volume III:
- Schedules
- Regulations
- Rates
- Forms
- Table of Cases
- Index
• Volume IV
- Practice notes
- Press releases
- Interpretation notes
- General notes and Government notices
- Double taxation agreements
- Appendices

Price: R2697 + postage and packaging

Back to the top

Juta’s Value-Added Tax offers a new and very user-friendly approach to the legislation. It contains the Value-Added Tax Act 89 of 1991, as amended, with a section-by-section commentary. The commentary deals with the actual words and phrases used in the Act. Other major works on value-added tax in South Africa are referred to where considered necessary, to facilitate further research

Subscribers to Juta’s Value-Added Tax also receive free bi-monthly e-newsletter entitled Juta's Tax Law Review, authored by Prof Lynette Olivier, containing an exposition of the latest developments in various areas of tax, with useful hyperlinks to the latest case law referred to in the text.

Back to the top

Capital gains tax came into effect in South Africa on 1 October 2001. Its introduction has completely changed the fiscal landscape in South Africa. In this new era, no contract (or variation of a contract), no business deal, no corporate reconstruction, no sale of investments, no waiver or reduction of a debt and no formation or variation of a trust should be entered into without careful appraisal of the capital gains tax consequences.

This work is designed to meet the needs of attorneys, accountants, tax consultants, investment advisers, and other professionals. The manual explains, in depth and in detail, the conceptual basis and the practical implications of capital gains tax. The book includes a paragraph-by-paragraph commentary on the provisions of the Eighth Schedule and the Corporate Rules, including many practical illustrations of capital gains tax calculations.

Price: R345 + postage and packaging

Back to the top

A trust has many advantages including asset protection, saving on estate duty and capital gains tax. However, one needs to be knowledgeable of trust law to reap full benefit of the advantages.

Written in a lucid style with many examples, Trusts: Law and Practice explains the legal framework, while setting out practical guidelines for harnessing the trust form optimally. Dealing comprehensively with a wide range of topics that pertain to trusts, Trusts: Law and Practice shows when and how a trust is the most effective instrument for reaching objectives and provides a guide through benefits, pitfalls, duties and responsibilities.

• The nature and use of trusts
• Different types of trust: different consequences
• The formation of a trust: legal principles and good business practice
• Parties to a trust and the nature of a trust instrument
• The appointment, duties and powers of trustees
• The rights of beneficiaries
• Contracting by and with a trust
• The amendment of trust deeds
• Trusts compared with other legal forms and entities
• Termination of a trust
• Representation of a trust in legal matters
• Accounting records and financial statements
• Trusts: advantages, disadvantages and problems
• Trusts, marriage and divorce
• Trusts as members of companies and close corporations
• Trusts, income tax and capital gains tax
• Trusts, donations tax, estate duty and estate planning
• Trusts and public benefit organisations
• Trading trusts
• Trusts Property Control Act 57 of 1988

Price: R511 + postage and packaging

Back to the top

A comprehensive source of income tax information. Juta's Tax Library includes Juta’s Income Tax and Juta’s VAT, both following the structure of a section-by-section analysis and commentary of the Acts.

This is combined with concise overviews, comprehensive indexing, cross-references to case law and other sources, graphic aids (such as flow charts and diagrams) and extensive examples.

This electronic publication also includes tax-related cases reported in The South African Law Reports (from 1947 to date), Juta’s Tax Law Reports (1998 to 2003) and special income tax court cases from The Taxpayer, consolidated to 31 December 1998. It also serves as archive for Juta’s Tax Law Review and cases which are discussed in that newsletter.

Subscribers receive a free subscription to the quarterly Juta's Tax Law Review email newsletter by Prof Lynette Olivier offering evaluative commentary on the latest case law relevant to practitioners in this field.

• Income Tax Act and Value-Added Tax Act
• A section-by-section commentary on the Acts
• Income tax and tax-related cases
• Special income tax court cases
• Revenue and revenue-related enactments
• Wording of statutes prior to amendment or repeal
• International double taxation treaties
• Income Tax and VAT practice notes
• Budget speeches
• Press statements
• Government notices

Pricing

• CD-ROM
  

  Singe user	Monthly-updated	Quarterly-updated
  Main work (archive) + 1st year of subscription	6532	5732
  Existing subscriber – current annual subscription	4216	3416

• Internet
  Annual subscription for single/ first user: R 3386
  Annual Subscription for each additional user: R1782
• Contact Juta’s Customer Services for pricing details fro multiple users

Back to the top

This user-friendly resource is an up-to-date collection of tax legislation and supplementary material specifically selected for tax practitioners, students, accountants and tax attorneys.

Incorporating changes brought about by the Revenue Laws Amendment Act 60 of 2008 and Revenue Laws Second Amendment Act 61 of 2008, this publication reflects the law as at 8 January 2009.

It also contains case summaries of most important cases of last year, written by Bob Williams in a clear style.




Contents include:

• The Income Tax Act with Regulations, Practice Notes, Interpretation Notes and Rulings
• The Value-Added Tax Act with Regulations, Practice Notes and Rulings
• The Estate Duty Act
• The Transfer Duty Act
• The South African Revenue Service Act
• A case digest by Prof RC Williams

Back to the top

This user-friendly resource is an up-to-date collection of tax legislation and supplementary material specifically selected for tax practitioners, students, accountants and tax attorneys. The second edition is available in January 2010. Pre-order your copy now!

Incorporating changes brought about this year, this publication reflects the law as at 30 October 2009. Rulings has been updated up to 15 November 2009.

It also contains case summaries of most important cases of this year, written by Bob Williams in a clear style.




Contents include:

• The Income Tax Act with Regulations, Practice Notes, Interpretation Notes and Rulings
• The Value-Added Tax Act with Regulations, Practice Notes and Rulings
• The Estate Duty Act
• The Transfer Duty Act
• Retirement Annuity Act
• The South African Revenue Service Act
• A case digest by Prof RC Williams

Back to the top

Tax Administration provides tax practitioners with clear and authoritative guidance on aspects such as the registration and submissions of tax returns, assessments, requests for information, penalties and interest, privilege, reportable arrangements, dispute resolution, advance tax rulings and remedies.

The book sets out the rules of tax collection in a well-structured and theoretically sound way, showing how areas of law interrelate and noting best international practice.

'This book will be invaluable to everybody who has any involvement in tax - including the judiciary, the legislature in dealing with tax policy, tax administrators, practitioners, teachers and students.' Professor Michael Katz








CONTENTS:

• General powers of administration and confidentiality of information supplied by taxpayers to the commissioner
• Administrative justice
• Requirement to register and submit tax returns
• Assessments
• Request for information from taxpayers
• Access to information held by SARS
• Additional taxes
• Administrative and criminal penalties
• Refunds
• Interest
• Collection of outstanding debts
• Dispute resolution
• Advance tax rulings
• Taxpayer's remedies
• Annexures
  • Promotion of Administrative Justice Act 3 of 2000, Regulations on fair administrative procedures and rules of procedure of judicial review of administrative action
  • Website terms & conditions
  • Procedures for submitting returns In electronic format and requirements for electronic signatures
  • Promotion of Access to Information Act 2 of 2000 and regulations
  • Form A (Request for Access to Record of SARS)
  • Section 18(1) of the Promotion of Access to Information Act
  • Form B (Notice of Internal Appeal)
  • Section 75 of The Promotion Of Access To Information Act
  • Rules of Procedure for Application to Court in terms of the Promotion of Access to Information Act 2 of 2000
  • Procedures to be observed in lodging objections and noting appeals
  • SARS Service Charter
• Index
• Table of Cases

Back to the top

Taxpayers' Rights in South Africa is the only book available to deal with the interplay between South African constitutional and tax law.

It evaluates how South African Revenue Services powers function in relation to taxpayers' constitutional rights and thoroughly and systematically unpacks the rights to property, equality, privacy, access to information, just administrative action and access to courts.

Based on personal experience and award-winning research, this work provides guidance on issues that perplex taxpayers, SARS officials and tax practitioners every day.









CONTENTS:

• Tables of Cases and Statutes
• Introduction
• Background
• The right to property
• The right to equality
• The right to privacy
• Procedural rights
• Protection of taxpayers' rights in selected foreign countries
• Conclusion: The future of taxpayers’ rights in South Africa
• Index

Back to the top