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Corporate Tax
13 April 2018   (0 Comments - view/add)
Raising jurisdictional issues »
Authors: Heinrich Louw and Louise Kotze (Cliffe Dekker Hofmeyr) In  Lion Match Company (PTY) LTD v Commissione...
09 April 2018   (0 Comments - view/add)
PWC Alert: SARS’ Diesel Refund Scheme »
Authors: Herman Fourie, Hennie Engelbrecht & Johnathan Fillis (PWC) The diesel refund scheme provi...
26 March 2018   (0 Comments - view/add)
Move to scrutinise collective schemes raises tax concerns »
Author: Amanda Visser (Business Live) The National Treasury’s intention to re-examine the tax treatment of trading...
26 March 2018   (0 Comments - view/add)
Ignorance is not bliss: A recent judgment about understatement penalties and a caution to taxpayers »
Authors: Louis Botha and Louise Kotze (CDH) In the recent matter of Mr A & XYZ CC v The Commissioner for th...
26 March 2018   (0 Comments - view/add)
Domestic treasury management companies »
Author: Gigi Nyanin (CDH) In 2013, the South African government introduced the domestic treasury management company...
23 March 2018   (0 Comments - view/add)
Debt forgone for the benefit of mining companies »
Authors: Kristel van Rensburg  and  Gustav Van Den Berg (ENS) The South African Taxation Laws Amendme...
22 March 2018   (0 Comments - view/add)
S12J – making venture capital more accessible »
Authors: Jacolene Otto & Charles Buchanan (Maitland) On the emotional scale of investing, driven by fear and gr...
19 March 2018   (0 Comments - view/add)
Recent developments in the PBO arena »
Author: Louis Botha (CDH) Recent developments in the PBO arena - tax compliance in the religious sector and genera...
14 March 2018   (0 Comments - view/add)
Better road ahead for research & development incentive »
Author: Joon Chong (Webber Wentzel) The Budget has the task of funding a projected revenue shortfall of ZAR 48.2 bil...
07 March 2018   (0 Comments - view/add)
Comment: Draft Carbon Tax Bill »
Author: Parliamentary Monitoring Group  The Standing Committee on Finance invites stakeholders and interested p...
05 March 2018   (0 Comments - view/add)
Future expenses deductible now – a judgment about Section 24c of the Income Tax Act »
Authors: Louise Kotze and Louis Botha (CDH) Section 24C of the Income Tax Act, No 58 of 1962 (Act) provides for an al...
02 March 2018   (0 Comments - view/add)
The Reality of State Owned Companies in SA »
Author: Brian Kantor (Investec) The Budget Review for 2018-19 informs us that  “In cases where state owned compa...
28 February 2018   (0 Comments - view/add)
tax ENSight »
Author: The Tax Department Below, please find the links to ENSafrica’s latest  tax ENSight , covering the lates...
12 February 2018   (0 Comments - view/add)
Another ruling on share schemes, but questions remain »
Author: Heinrich Louw (CDH) The South African Revenue Service (SARS) published Binding Private Ruling 290 (Ruling) on...
12 February 2018   (0 Comments - view/add)
“Sugar tax” to be introduced with effect from 1 April 2018 »
Author: Jerome Brink (CDH) SARS recently confirmed by way of an announcement that it will begin collecting a new Heal...
02 February 2018   (0 Comments - view/add)
No more delays, carbon tax in South Africa is a burning reality »
Author: Candice Gibson (Cliffe D ekker Hofmeyr) South Africa’s environmental resources are facing serious challenge...
26 January 2018   (0 Comments - view/add)
Taxation of subsistence allowances – SARS issues new ruling »
Author: Louis Botha (Cliffedekkerhofmeyr) On 24 January 2018, the South African Revenue Service (SARS) issued Bindin...
29 November 2017   (0 Comments - view/add)
Various amendments on the Taxation Laws Amendment Bill, 2017 »
Authors: Joon Chong, Partner; Craig Miller, Director and Darren Roy, Senior Tax Manager (Webber Wentzel) In this artic...
21 November 2017   (0 Comments - view/add)
No trade, no deduction – a judgment about s11(a) of the Income Tax Act »
Author: Loius Botha (CDH) On 20 April 2017, the Tax Court handed down its decision in X Group (Pty) Ltd v The Commissi...
31 October 2017   (0 Comments - view/add)
A win for the mining industry: The High Court’s recent decision regarding the calculation of a royal »
Author: Nandipha Mzizi (cliffedekkerhofmeyr) A win for the mining industry: The High Court’s recent decision regarding...
18 October 2017   (0 Comments - view/add)
Dividends tax: The importance of determining when a dividend is “due and payable” »
Author: Annalie Pinch and David Marais Section 64E(1) of the South African Income Tax Act, 1962 (the “ Act ”) provide...
18 October 2017   (0 Comments - view/add)
From Functional Analysis to Value Chain Analysis »
Author: Okkie Kellerman Attacks by the South African Revenue Service (“ SARS ”) on the transfer pricing practices of m...
18 October 2017   (0 Comments - view/add)
“Breaking ground” to calculate mineral royalties on unrefined minerals »
Author: Daniella Pellegrini The 2014 changes to the South African Mineral and Petroleum Resources Royalty Act, 2008 (t...
28 September 2017   (0 Comments - view/add)
FSB victory in market abuse case »
Author: George van Niekerk (ENSafrica) The Supreme Court of Appeal handed down judgment today, 28 September 2017, in...
20 September 2017   (0 Comments - view/add)
The income tax implications of a return of capital »
Author: Alexa Muller (ENSafrica) In terms of the South African Income Tax Act, 1962 (the “ Act ”), distributions re...
20 September 2017   (0 Comments - view/add)
The income tax implications of a return of capital »
Author: Alexa Muller (ENSafrica) In terms of the South African Income Tax Act, 1962 (the “Act”), distributions recei...
18 September 2017   (0 Comments - view/add)
Contributed tax capital (CTC) and its application in respect of non-resident shareholders »
Authors: Craig Miller and Darren Roy (Webber Wentzel) The draft Taxation Laws Amendment Bill, 2017 (DTLAB) proposes...
12 September 2017   (0 Comments - view/add)
Lights, camera, action! The tax exemption in respect of films »
Authors: Nandipha Mzizi and Louis Botha (CDH) “From the beginning of the production stage to the actual editing of th...
30 June 2017   (0 Comments - view/add)
Investment by a venture capital company »
Author: Gigi Nyanin (CDH) The South African Revenue Service (SARS) released Binding Private Ruling 274 (BPR 274)...
15 June 2017   (0 Comments - view/add)
Energy Efficiency Initiatives in South Africa »
Author: Claire Tucker (Bowmans) Power shortages and load shedding in the last years have galvanised South Africans...
17 May 2017   (0 Comments - view/add)
Increase of provisional tax estimates by SARS »
Authors: Annalie Pinch and David Marais (ENSafrica) In terms of paragraph 19(1)( b ) of the Fourth Schedule to the...
17 May 2017   (0 Comments - view/add)
Urban Development Zone allowances under the Income Tax Act »
Authors: Robert Gad and Jo-Paula Roman (ENSafrica) In line with international models, South Africa h...
08 May 2017   (0 Comments - view/add)
New SARS ruling pertaining to the restructuring of a property portfolio under the corporate rules »
Author: Mareli Treurnicht (CDH) On 11 April 2017, the South African Revenue Service (SARS) issued a new Binding Priv...
24 April 2017   (0 Comments - view/add)
More exchange, less control – Further amendments made to the Currency »
Author: Louis Botha (CDH) The Currency and Exchanges Manual for Authorised Dealers (Authorised Dealer Manual), was...
12 April 2017   (0 Comments - view/add)
Regulatory amendments to tax free investments »
Author: Gigi Nyanin (CDH) On 31 March 2017, Government Gazette (GG) 40758 was published, in terms of which the regu...

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