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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...
22 May 2017   (0 Comments - view/add)
VAT on non-executive director remuneration: More questions than answers? »
Author: Gerhard Badenhorst (CDH) The South African Revenue Service (SARS) has ruled in Binding General Ruling (BG...
29 March 2017   (0 Comments - view/add)
How should the directors' fees of Non-Executive Directors be treated for tax purposes? »
Author: Dale Cridlan (Norton Rose Fulbright) Historically there has been some uncertainty on the tax treatment...
06 December 2016   (0 Comments - view/add)
Section 73 of the VAT Act: The serious consequences of unlawful tax avoidance »
Author: Louis Botha (Cliffe Dekker Hofmeyr)   When disputing a tax debt, especially one involving the compl...
28 November 2016   (0 Comments - view/add)
The price is not right: Advertising and the VAT Act »
Author: Louis Botha (Cliffe Dekker Hofmeyr) An efficient advertising campaign can often be the difference between a...
22 November 2016   (0 Comments - view/add)
A taxpayer’s unfortunate experience with SARS »
Author: Heinrich Louw (Cliffe Dekker Hofmeyr) On 21 October 2016 judgment was handed down by the High Court (Gauteng...
14 November 2016   (0 Comments - view/add)
Under the radar: Today one tax rate, tomorrow another? »
Authors: Louis Botha and Heinrich Louw (Cliffe Dekker Hofmeyer)   Since the first version of the Draft Taxat...
03 November 2016   (0 Comments - view/add)
Payments on loan account: when is payment considered to be made for VAT purposes? »
Author: Varusha Moodaley (ENSafrica) In the case of  Claremont Library Development Company (Pty) Ltd v The Comm...
28 September 2016   (0 Comments - view/add)
Contingency Fees: VAT inclusive or exclusive? »
Author: Gerhard Badenhorst (ENSafrica) The High Court, Gauteng Local Division, considered in a recent case (case No...
26 September 2016   (0 Comments - view/add)
When debt and creativity meet – a recent Tax Court decision »
A uthors: Louis Botha and Heinrich Louw (Cliffe Dekker Hofmeyr) In the current tough economic times, it is common f...
13 September 2016   (0 Comments - view/add)
Cars, taxable supplies and input VAT – what says the law? »
Author: Louis Botha (Cliffe Dekker Hofmeyr) In our current day and age where convenience is key, it is common for busine...
22 August 2016   (0 Comments - view/add)
Is VAT payable on delivery fees? »
Author: Gerhard Badenhorst (ENSafrica) It is common practice for suppliers to deliver the goods that they supply at the...
22 August 2016   (0 Comments - view/add)
Value-added tax on the supply of student accommodation »
Author: Ben Strauss (Cliffe Dekker Hofmeyr) For some time now there has been a shortage of accommodation for tertiary st...
28 July 2016   (0 Comments - view/add)
Value-added tax: SARS takes away on take-away »
Author: Ben Strauss (Cliffe Dekker Hofmeyr) Recently the Cape Tax Court handed down an important judgment about value-ad...
15 June 2016   (0 Comments - view/add)
The VAT implications of interest-free credit »
Author: Gerhard Badenhorst (ENSafrica) It is the long-standing practice of traders and service providers to grant custo...
19 May 2016   (0 Comments - view/add)
Value Added Tax on Private Equity Transactions »
Author: Seelan Moonsamy (ENSafrica) The judgment of the Supreme Court of Appeal ("SCA”), which established certain guide...
25 April 2016   (0 Comments - view/add)
Out with the old and in with the new: an interest(ing) case about section 39 of the VAT Act »
Authors: Louis Botha and Heinrich Louw (Cliffe Dekker Hofmeyr) In  ABC (Pty) Ltd v Commissioner for the South Afric...
22 March 2016   (0 Comments - view/add)
Decision on the VAT treatment of the supply of student accommodation »
Author: Heinrich Louw (Cliffe Dekker Hofmeyr) An interesting judgment was recently delivered in the High Court (Gauteng...
01 February 2016   (0 Comments - view/add)
Rules for levying interest on the late payment of VAT »
Author: Gerhard Badenhorst (ENSafrica) The rules regarding the levying of interest on the late payment of value added...
30 November 2015   (0 Comments - view/add)
Value-Added Tax – Even More Reason to Come Clean »
Author: Erich Bell (BDO South Africa) The VAT Act requires VAT to be levied by a vendor on the supply of goods or servic...
10 November 2015   (0 Comments - view/add)
VAT Refund Administrator (“VRA”) – VAT Refund Claims »
Author: PwC South Africa The VRA is an entity appointed by the South African Revenue Services ("SARS”) to administe...
26 October 2015   (0 Comments - view/add)
Supreme court of appeal considers imprisonment for fraudulent VAT claims »
Author: Esther van Schalkwyk (BDO South Africa) The Supreme Court of Appeal (SCA) recently handed down judgment in Grund...
26 October 2015   (0 Comments - view/add)
Claiming VAT prior to registration »
Author: Seelan Muthayan (BDO South Africa) Taxpayers are often unaware of their VAT registration liabilities, which can...
12 October 2015   (0 Comments - view/add)
VAT Changes »
Author: SARS From 12 October 2015 SARS implemented system changes which now cater for the proper processing of Collectiv...
05 October 2015   (0 Comments - view/add)
Why is it so important to manage VAT in your Business? »
Author: Erich Bell (BDO South Africa) The VAT Act allows a vendor to only claim an input tax deduction on expenses incur...
05 October 2015   (0 Comments - view/add)
What are the common costly VAT mistakes? »
Author: Seelan Muthayan (BDO South Africa) VAT is levied at 14% on the value of taxable supplies made by a vendor in the...
28 September 2015   (0 Comments - view/add)
VAT and the recovery of costs »
Author: Seelan Moonsamy (ENSafrica) The question of whether VAT must be levied on costs that are on-charged often arises...
22 September 2015   (0 Comments - view/add)
SARS releases latest VAT electronic newsletter »
Author: SARS SARS has recently released VAT Connect Issue 5, the electronic newsletter which keeps vendors up-to-date w...
21 September 2015   (0 Comments - view/add)
Disposal by share block company of sectional title units to its shareholders »
Author: Heinrich Louw (Cliffe Dekker Hofmeyr) The South African Revenue Service (SARS) released Binding Private Ruling,...
08 September 2015   (0 Comments - view/add)
SA has one of the broadest VAT bases on financial services »
Author: Ferdie Schneider (BDO South Africa) SA has one of the broadest VAT bases on financial services, but is the...
08 September 2015   (0 Comments - view/add)
Cash is King and VAT is cash »
Author: Folkert Gaarlandt  (EY) VAT is a key driver for business performance. Folkert Gaarland discusses...
02 September 2015   (0 Comments - view/add)
Import VAT – When and how to claim »
Author: Cliff Watson ((Grant Thornton, Johannesburg) The question of when to claim the VAT paid when importing goods has...
02 September 2015   (0 Comments - view/add)
Beware of VAT zero-rating on sale of commercial property »
Author: Ben Strauss (DLA Cliffe Dekker Hofmeyr) If commercial immovable property is sold as a going concern and if certa...
01 September 2015   (0 Comments - view/add)
Considering the VAT effect of dividends »
Author: Herman Viviers (North-West University) "A dividend in specie generally constitutes a distribution made to the b...
19 August 2015   (0 Comments - view/add)
Clarification of certain points in VAT First Interim Report »
Author: The Davis Tax Committee The DTC attention has been drawn to commentary on the First Interim Report on VAT that t...

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