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Individuals Tax
19 February 2018   (0 Comments - view/add)
Jumping fences: Section 20A of the Income Tax Act and ring-fenced losses »
Authors: Louis Botha and Louise Kotze (CDH) In South Africa’s current challenging economic climate, the risk of suf...
09 February 2018   (0 Comments - view/add)
Tax break for employees on voluntary retrenchment benefits »
Author:  Webber Wentzel The South African Institute of Tax Professionals (SAIT) recently made submissions to t...
31 January 2018   (0 Comments - view/add)
Amendments to the taxation of debt restructures »
Author: Carmen Gers and David Marais (ENSafrica) Since 1 January 2013, section 19 of the Income Tax Act, 1962 (the “...
22 January 2018   (0 Comments - view/add)
ANALYSIS: Populist policies make the road even rougher for South Africa »
Author: Amanda Visser (Business Live) As Treasury officials and Finance Minister Malusi Gigaba start their consultativ...
22 January 2018   (0 Comments - view/add)
Consecutive asset-for-share transactions »
Author: Ben Strauss (Cliffedekkerhofmeyr) Section 42 of the Income Tax Act, No 58 of 1962 (Act) allows taxpayers to tr...
04 December 2017   (0 Comments - view/add)
Fiscal Pressure - Tax hikes are not the solution »
Author: Joon Chong, Partner and Wesley Grimm, Candidate Attorney, (Webber Wentzel) South Africa suffers from a trife...
01 December 2017   (0 Comments - view/add)
Deductibility of legal expenses »
Authour: Gigi Nyanin For purposes of determining the taxable income derived by any person from carrying on a trade, s1...
07 November 2017   (0 Comments - view/add)
Buying a house and paying transfer duty – Separate rights equals separate obligations »
Author: Louis Botha, (cliffedekkerhofmeyr) In our recent Tax and Exchange Control Alert of 13 October 2017, we referre...
20 September 2017   (0 Comments - view/add)
Unintended consequences of the new CFC rules »
Author: Judith Becker (ENSafrica) In the 2017 South African Budget speech, the Minister of Finance raised government...
20 September 2017   (0 Comments - view/add)
The countdown begins for retirement funds to comply with the final Default Regulations »
Authors: Leigh Sedice and Sajeel Bhagwanjee (ENSafrica) The final Default Regulations, issued in terms of section 36...
20 September 2017   (0 Comments - view/add)
What are the tax and exchange control implications of Bitcoin? »
Authors:  Robert Gad, Nicolette Smit, Megan McCormack and Jo-Paula Roman (ENSafrica) With virtual currencies...
28 August 2017   (0 Comments - view/add)
Bargaining councils offered reprieve over neglected benefit deductions »
Author: Amanda Visser (Business Live) Certain bargaining councils have apparently neglected to deduct employees’ ta...
16 August 2017   (0 Comments - view/add)
South African draft tax amendment targets share buybacks »
Authors: Robert Gad and Megan McCormack (ENSafrica) The first draft Taxation Laws Amendment Bill, 2017 (the “ 2017 T...
20 July 2017   (0 Comments - view/add)
The lawfulness of retrospective amendments in tax law »
Author: Beric Croome (ENSafrica) On 29 May 2017, Judge Fabricius delivered judgment in the Gauteng High Court in th...
17 July 2017   (0 Comments - view/add)
Immigration, emigration and exchange control: What you need to know »
Author: Louis Botha (CDH) In the globalised world we live in, it has become more common for persons to immigrate to...
17 July 2017   (0 Comments - view/add)
When proceeds accrue »
Author: Heinrich Louw (CDH) Judgment was delivered in the tax court on 30 May 2017 in the matter of  M v Commiss...
26 June 2017   (0 Comments - view/add)
Ready or not, here comes CRS implementation »
Author: Lisa Brunton (CDH) In September  2013, the G20 endorsed the Organisation for Economic Cooperation an...
20 June 2017   (0 Comments - view/add)
The significance of South Africa signing multilateral convention to prevent BEPS in terms of pension »
Author: Magda Snyckers (ENSafrica) On 7 June 2017, South Africa was one of more than 70 countries that signed the Mu...
19 June 2017   (0 Comments - view/add)
Employees’ tax withholding obligations in respect of share incentive arrangements »
Author: Peter Dachs (ENSafrica) In terms of paragraph 2(1) of the Fourth Schedule to the Income Tax Act, 1962 (the...
05 June 2017   (0 Comments - view/add)
Foreign employment income, foreign employees and employees' tax - some important considerations »
Author: Louis Botha In the 2017 Budget, the Minister of Finance announced that the exemption for foreign employment...
05 June 2017   (0 Comments - view/add)
A matter of interest: Recent SARS ruling regarding interest on late payment of benefits »
Author: Louis Botha (CDH) The Second Schedule to the Income Tax Act, No 58 of 1962 (Act) (Second Schedule), deals wi...
17 May 2017   (0 Comments - view/add)
A “wealth tax” for South Africa? »
Author: Carmen Gers (ENSafrica) The Davis Tax Committee (“ DTC ”) issued a media statement on 25 April 2017, callin...
08 May 2017   (0 Comments - view/add)
New Adventure Shelf 122 (Pty) Ltd v CSAR [2017] ZASCA 29(28 March 2017) »
Authors: Joon Chong and Khodani Tshidzumba (Webber Wentzel) Facts During the 2007 tax year, New Adventure Shelf...
24 April 2017   (1 Comment - view/add)
Amnesty then and now »
Author: Lisa Brunton (CDH) On 15 May 2003, then Minister of Finance, Trevor Manuel, announced the introduction of a...
29 March 2017   (0 Comments - view/add)
Case Review: Imposition of an Underestimation Penalty »
Author: Andrew Staude (Shepstone & Wylie) This judgment from the Port Elizabeth Tax Court concerned the imposit...
20 March 2017   (0 Comments - view/add)
An interest(ing) case: Section 11(a) of the Income Tax Act and the deductibility of interest expense »
Author: Louis Botha (CDH) On 13 December 2016, the Tax Court (Cape Town) handed down judgment in  X v The Commis...
20 February 2017   (0 Comments - view/add)
Some clarity from SARS on the taxation of non-executive directors »
Author: Ben Strauss (Cliffe Dekker Hofmeyr)   The South African Revenue Service (SARS) recently issued two...
15 February 2017   (0 Comments - view/add)
Does a change of the terms of a share constitute a new “date of issue” for purposes of section 8E »
Authors: Carmen Gers and Chris de Bruyn (ENSafrica) In terms of section 8E of the South African Income Tax Act, 1962...
30 January 2017   (0 Comments - view/add)
The wait is over: This is what the Special Voluntary Disclosure Programme will offer »
Author: Louis Botha (Cliffe Dekker Hofmeyr) The Minister of Finance announced the Special Voluntary Disclosure P...
04 October 2016   (0 Comments - view/add)
No “halfway-house” for Government Grants »
Author: Esther van Schalkwyk (BDO SA) In terms of a proposed amendment contained in the  Draft Taxation...
02 August 2016   (0 Comments - view/add)
Tax Consequences for South Africa Resident Working Overseas »
Author: Xolani Jadezweni (BDO South Africa) Tax payable by South Africans working abroad is impacted by whether they wil...
25 July 2016   (0 Comments - view/add)
Good news for employers: increase in thresholds for exemption of employer-provided bursaries »
Authors: Mark Morgan and Gigi Nyanin (Cliffe Dekker Hofmeyr) On 8 July 2016, the National Treasury (Treasury) released t...
20 July 2016   (0 Comments - view/add)
Proposed tax changes for share schemes: Double tax for no good reason? »
Author: Patricia Williams (Bowman Gilfillan) The 2016 Draft Taxation Laws Amendment Bill (TLAB) and 2016 Draft Taxation...
13 June 2016   (0 Comments - view/add)
In vino veritas: an important case for the wine farming industry »
Authors: Louis Botha and Heinrich Louw (Cliffe Dekker Hofmeyr) The South African wine industry is internationally renown...
19 May 2016   (0 Comments - view/add)
Home is where the mine is »
Author: Ntebaleng Sekabate (ENSafrica) On 15 April 2016, the Minister of Mineral Resources published the draft Reviewed...

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