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08 November 2017   (1 Comment - view/add)
TaxTalk Today Newsletter Migration »
Author: SAIT Technical As you may know by now, our modernised website – TaxTalk Today – is up and running! The daily...
19 January 2018   (0 Comments - view/add)
Residential property developers face cash flow crunch due to VAT on temporary letting of units »
Author: Gerhard Badenhorst (cliffedekkerhofmeyr) Many residential property developers will kick off 2018 with a major c...

Institute Announcements
04 November 2015   (0 Comments - view/add)
Feedback from National Treasury workshop: Retirement reforms »
Author: SAIT Technical Options for retirement reform The purpose of the workshop was to harmonise the tax treatment o...
30 September 2015   (2 Comments - view/add)
Section 10C Error Code 9858 on SARS eFiling »
Author: SAIT Technical SAIT has received numerous queries regarding an error received on eFiling when using the SARS...
01 April 2015   (0 Comments - view/add)
Feedback from National Treasury workshop: Cross-issue of shares »
Author: Lesedi Seforo (SAIT) National Treasury hosted a workshop on the 26 th  of March 2015 to discuss commentar...
31 March 2015   (0 Comments - view/add)
ATAF / African Tax Outlook Project - Economist Position »
Author: Frankie Mbuyamba (ATAF) This is to announce that an economist consultant position is available with the African...
30 March 2015   (0 Comments - view/add)
Feedback on withholding tax on service fees workshop »
Author: Erich Bell (SAIT) Introduction  On 26 March 2015, National Treasury hosted a workshop on the withholding...

26 September 2017   (0 Comments - view/add)
SARS clarifies a vendor's entitlement to claim input tax in respect of second-hand gold »
Author: Varusha Moodaley (CDH) The golden rule: SARS clarifies a vendor’s entitlement to claim input tax in respect...
21 September 2017   (0 Comments - view/add)
The VAT Compliance Landscape »
Author: Nico Theron (The Unicus Tax Specialist SA) VAT use to be a simple tax for taxpayers to comply with. Returns w...
31 July 2017   (0 Comments - view/add)
Getting out what you put in… A recap on the deductibility of input tax »
Author: Varusha Moodaley (CDH) An input tax deduction may be claimed when VAT is incurred on goods and services acqu...
12 June 2017   (0 Comments - view/add)
The VAT implications of the sale of book debts written off »
Author: Gerhard Badenhorst (CDH) When a vendor, which is registered for value added tax (VAT) on the invoice basis...
22 May 2017   (0 Comments - view/add)
Further clarification on the VAT registration of non-executive directors »
Author: Jerome Brink (CDH) On 10 February 2017, SARS published Binding General Ruling 40 (BGR 40), in addition to...

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...

Individuals Tax
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...

SARS News & Tax Administration
01 December 2017   (0 Comments - view/add)
A win against SARS: late delivery of SARS’s rule 31 Statement »
Authour: Mareli Treurnicht On 17 October 2017 the Tax Court (Western Cape Division: Cape Town) delivered judgment in t...
21 November 2017   (0 Comments - view/add)
Exchange control – update regarding post SVDP regularisation »
Author: Loius Botha (CDH) In our Tax and Exchange Control Alert of 15 September 2017, we discussed the process that pe...
24 October 2017   (0 Comments - view/add)
Condonation for the late filing of an appeal »
Author: Gigi Nyanin (CDH) By way of background, once a taxpayer has been issued with an assessment, the dispute resolu...
18 October 2017   (0 Comments - view/add)
Raft of tax court judgments published on the SARS website consider various interesting issues »
Author: Jerome Brink (CDH) Section 132 of the Tax Administration Act, No 28 of 2011 (TAA) states that a judgment of...
10 October 2017   (0 Comments - view/add)
When should SARS condone a late appeal? »
Author: Nico Theron (Unicus) In a recent application to the Johannesburg Tax Court (018/2016), the court was asked to...

Capital Gains Tax
18 September 2017   (0 Comments - view/add)
Exempt dividends treated as income or proceeds for capital gains »
Authors: Craig Miller and Joon Chong (Webber Wentzel) A common method for South African corporate shareholders to ex...
15 May 2017   (0 Comments - view/add)
Tax consequences of waiver of contractual rights »
Author: Ben Strauss (CDH) Capital gains tax (CGT) is levied on the disposal of an asset. The terms “disposal” and “a...
20 March 2017   (0 Comments - view/add)
Tax Court pronounces on the capital gains tax rules pertaining to the reduction of proceeds »
Author: Jerome Brink (CDH)   It is a general principle of South African income tax that a taxpayer is taxed...
22 November 2016   (0 Comments - view/add)
Tax consequences of the part waiver of a loan »
Authors: Heinrich Louw, Gigi Nyanin & Mark Morgan (Cliffe Dekker Hofmeyr) Tax consequences of the part waive...
13 June 2016   (0 Comments - view/add)
Commercial property: three ways to save tax »
Author: Ben Strauss (Cliffe Dekker Hofmeyr) The effective rate of capital gains tax (CGT) has increased dramatically in...

International News
08 December 2017   (0 Comments - view/add)
Travelling abroad and travel allowances – what you can and can’t do »
Author: Louis Botha (CDH) Europe, America, Asia – for South Africans fortunate enough to do so, travelling abroad is...
07 November 2017   (0 Comments - view/add)
Amendment in respect of foreign employment income exemption »
Author: Nandipha Mzizi and Louis Botha, (cliffedekkerhofmeyr) Alongside the 2017 Medium Term Budget Policy Statements,...
02 October 2017   (0 Comments - view/add)
South Africans working and living abroad – the excon considerations »
Author: Louis Botha (CDH) Despite some people not being aware of it, an important issue to consider in this regard...

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