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Corporate Tax
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...
05 April 2017   (0 Comments - view/add)
Free transport for employees: Is there a fringe benefit? »
Author: Louis Botha (CDH) In many businesses, it is common for employers to provide their employees with free or lo...
29 March 2017   (0 Comments - view/add)
Intellectual property tax and exchange control reform – the details revealed »
Author: Jens Brodbeck and Lavina Daya (ENSafrica)   One of the main surprises in the 2017 South Afri...
29 March 2017   (1 Comment - view/add)
Tax Incentives for Small Businesses - Give the Little Guy a (Tax) Break »
Author:  Esther van Schalkwyk (BDO) Entrepreneurs and small businesses play an important role in our economy,...
27 March 2017   (0 Comments - view/add)
Heirs, immigrants, expatriates and investors take note »
Author: Louis Botha (CDH) On 13 July 2016, the South African Reserve Bank’s (SARB) Financial Surveillance Department...
13 March 2017   (0 Comments - view/add)
Further ruling issued by SARS in respect of venture capital companies »
Author: Jerome Brink (CDH)   The South African Revenue Service (SARS) issued binding private ruling 264 on 3...
06 March 2017   (0 Comments - view/add)
Relaxation of exchange controls relating to intellectual property and foreign investment »
Author: Ben Strauss (CDH)   National Treasury has made some changes to its exchange control policy which wi...
15 February 2017   (0 Comments - view/add)
SARS Interpretation Note 94 – contingent liabilities assumed in the acquisition of a going concern »
Authors: Robert Gad and Megan McCormack (ENSafrica) In a  previous ENSight , we commented on the uncertainty t...
13 February 2017   (3 Comments - view/add)
Trusts – the new position »
Author: Louis Botha (Cliffe Dekker Hofmeyr)   On 19 January 2017 the Taxation Laws Amendment Act, No 16 of 2...
06 February 2017   (0 Comments - view/add)
Ruling on unitised incentive scheme does not provide much clarity »
Author: Ben Strauss (Cliffe Dekker Hofmeyr)   An employee incentive scheme that is commonly used works as fo...
15 November 2016   (0 Comments - view/add)
Developments relating to collateral in South Africa’s securities lending and derivatives markets »
Author: Kelle Gagné (ENSafrica) The introduction of new, amended and draft legislation over the last couple of years...
03 November 2016   (0 Comments - view/add)
Section 103(2) utilisation of assessed losses revisited »
Author: Annalie Pinch (ENSafrica) Section 103(2) of the Income Tax Act, 58 of 1962 empowers the Commissioner (the “...
31 October 2016   (0 Comments - view/add)
Are we seeing more positive developments in the venture capital companies regime? »
Authors: Mark Morgan, Gigi Nyanin and Heinrich Louw (Cliffe Dekker Hofmeyr)   On 15 June 201...
18 October 2016   (0 Comments - view/add)
Taxable benefits provided to expatriate employees seconded in South Africa »
Author: Jerome Brink (Cliffe Dekker Hofmeyr)   The nature of the business of many multinational companies re...
18 October 2016   (0 Comments - view/add)
Small business corporations regime extended to personal liability companies »
Authors: Mark Morgan and Gigi Nyani (Cliffe Dekker Hofmeyr) On 8 July 2016, National Treasury (Treasury) released a d...
04 October 2016   (0 Comments - view/add)
Deferring tax by using unit trusts »
Author: Ben Strauss (Cliffe Dekker Hofmeyr)   Investors in shares are able to defer capital gains tax (CGT)...
28 September 2016   (0 Comments - view/add)
No looking back for section 13sex of the Income Tax Act »
Author: Sarah Elliott (ENSafrica) Various building allowances are available for both owners and lessees of buildings...
26 September 2016   (0 Comments - view/add)
Funding for small and medium-sized enterprises »
Authors: Mark Linington and Gig i  Nyanin (Cliffe Dekker Hofmeyr) The Venture Capital Company (VCC) Tax Re...

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