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How Tax Laws Could Change

04 October 2013   (0 Comments)
Posted by: Author: Ingé Lamprecht
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Author: Ingé Lamprecht (MoneywebTax)

Public perception, tax structures and a new world order.

African tax authorities have already started to take a far more aggressive approach to perceived tax avoidance on the continent and the situation is likely to intensify going forward. 

Speaking at the African Tax and Business Symposium, Kyle Mandy, head of national tax technical at PwC South Africa, said multinationals with companies that are operating in Africa have probably already experienced a firmer stance with regards to transfer pricing taking place. 

This comes amidst efforts by the Organisation for Economic Co-operation and Development (OECD) to address challenges relating to base erosion and profit shifting (BEPS). In this regard, the OECD released an ambitious action plan in July this year. 

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Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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