Print Page
News & Press
Filter news by category:


Displaying page 5 of 7
1  |  2  |  3  |  4  |  5  |  6  |  7

31 January 2014   (0 Comments - view/add)
Toll fees and VAT invoices »
Author:  Johan van der Walt (DLA Cliffe Dekker Hofmeyr) Toll fees and VAT invoices:  Must get the necessary do...
04 December 2013   (0 Comments - view/add)
VAT Rules in SA to be Updated for Internet Age »
Author: Ruan Jooste (BDlive) Proposals to amend value-added tax (VAT) legislation to include electronic services and pro...
30 August 2013   (0 Comments - view/add)
Claiming Input VAT on Professional Fees Incurred in a Takeover »
Author: Carmen Holdstock (Cliffe Dekker Hofmeyr) Judgment was handed down in the Court of Appeal (Civil Division) in th...
23 August 2013   (0 Comments - view/add)
Value-Added Tax (VAT) on the Retention of Fines »
      Author: Heinrich Louw (Cliffe Dekker Hofmeyr) An interesting judgment was handed down earlier&nbs...
20 August 2013   (0 Comments - view/add)
Companies to Rethink Structure of Indirect Tax Function in Wake of Increasing Compliance Pressure »
Author: PwC The trend for governments globally to raise more taxes through indirect taxes is set to continue, according...
17 July 2013   (0 Comments - view/add)
VAT Registrations to be Simplified »
Author: Moneywebtax In his 2013 National Budget Announcement the Minister of Finance indicated there will be a move towa...
15 July 2013   (0 Comments - view/add)
VAT Registration of Foreign Business »
Author: Carmen Moss Holdstock (Cliffe Dekker Hofmeyr) The draft Taxation Laws Amendment Bill 2013 (TLAB) was released fo...
26 June 2013   (0 Comments - view/add)
Value-added tax on South African investment management services »
Author: Gary Vogelman (ENS) South Africa has a world class investment management industry. In order to enhance the utili...
26 June 2013   (0 Comments - view/add)
Value-added tax and transfer duty … a practical reminder »
Author: Varusha Moodaley  (ENS) Although old news to some, there still seems to be little awareness regarding the i...
07 June 2013   (0 Comments - view/add)
Proposed relaxation of VAT export rules not all good news »
Author:  Clifford Watson (Grant Thornton) SARS recently issued draft Interpretation Note (IN) no. 30 which sets...
28 May 2013   (0 Comments - view/add)
E-services and Looming VAT Dragons »
Source:  Carmen Moss Holdstock (Cliffe Dekker Hofmeyr) It was proposed in the 2013 budget speech that foreign busi...
23 May 2013   (0 Comments - view/add)
The future of VAT apportionment unknown »
Source:  Cliff Watson (Grant Thornton) The proposed future At the time of the 2013/2014 budget speech, National...
02 May 2013   (0 Comments - view/add)
IN 52 - Replacement of Interpretation Note No. 52 under section 86(1) of the Tax Administration Act »
Source: SARS Legal & Policy SARS issued Interpretation Note No. 52 on 30 April 2013. This Note serves to –  ...
02 May 2013   (0 Comments - view/add)
Binding General Ruling BGR 19: Approval to end tax period on a day other than last day of the month »
Source: SARS Legal & Policy SARS issued Binding General Ruling 19 on 30 April 2013. This BGR reproduces paragraph...
16 April 2013   (2 Comments - view/add)
VAT Treatment of Demonstration Motor Vehicles »
Source:  Carmen Moss-Holdstock When a car dealership acquires a motor vehicle purely for the purposes of dem...
10 April 2013   (0 Comments - view/add)
Tax Court Judgment: Case No VAT 847 »
By SAIT Technical The Tax Court delivered its judgment in VAT Case No 847 on 8 November 2012. Backgrou...
22 March 2013   (0 Comments - view/add)
Master Currency loses SARS tax dispute »
By Amanda Visser (Business Day) Executive summary The SCA dismissed an appeal by Master Currency against a judgmen...
15 March 2013   (0 Comments - view/add)
Interpretation Note: No.49 (Issue 2) »
SARS recently issued an Interpretation Note that provides guidelines on the documentary proof that must be obtained a...
15 March 2013   (1 Comment - view/add)
SARS updated VAT 101 Registration Form »
SARS issued an updated VAT 101 - Application for Registration for Value Added Tax which became effective as from 1 January...
02 March 2013   (0 Comments - view/add)
VAT on forfeited deposits revisited »
By Gerhard Badenhorst (ENS Tax Ensight) Executive summary For VAT to be levied there must be a supply of goods or s...
16 February 2013   (0 Comments - view/add)
Interpretation Note 39 (Issue 2): VAT treatment of public authorities, grants and transfer payments »
By SARS Legal and Policy Issue 2 of Interpretation Note 39 (IN 39) was issued by SARS on 8 February 2013. Issue 2 replace...
28 January 2013   (0 Comments - view/add)
Carbon credits (and a little VAT fraud)! »
By Alastair Morphet (Cliffe Dekker Hofmeyr Tax Alert) Executive summary Tax Alert reports on Bilta (UK) Ltd (In...
10 December 2012   (0 Comments - view/add)
Draft Regulation on the VAT treatment of indirect exports by road or rail »
By SARS Legal & Policy The Value-Added Tax Export Incentive Scheme published as Notice 2761 of 1998 in Government...
10 December 2012   (0 Comments - view/add)
Transfer of municipal properties and the liability for VAT and transfer duty »
By Mohamed Hassam and Natalie Napier (ENS Tax Ensight) Executive summary (SAIT Technical) This article explores...
04 December 2012   (0 Comments - view/add)
Fast VAT facts »
By Christo Theron (Moneywebtax/BDO) Executive summary (SAIT Technical) Christo Theron, director at BDO SA, look...
25 November 2012   (1 Comment - view/add)
Proposed changes to VAT legislation for vendors purchasing fixed-property from non-vendors »
By Nicole Paulsen and Andrew Seaber (DLA Cliffe Dekker Hofmeyr Tax Alert) Executive summary Where a vendor purc...
14 November 2012   (0 Comments - view/add)
Claiming input tax on professional membership fees »
By Ruaan van Eeden and Carmen Moss-Holdstock (DLA Cliffe Dekker Hofmeyr Tax Alert) Executive summary A VAT ruli...
06 November 2012   (0 Comments - view/add)
Submission date for VAT returns clarified »
By Gerhard Badenhorst (ENS Tax Ensight) Executive summary (SAIT Technical) The TAA amended proviso (iii) of section 2...
25 October 2012   (0 Comments - view/add)
VAT submission date: eFiling »
By SARS Legal & Policy SARS is not requiring VAT vendors who use eFiling to submit VAT returns on the 25th of the m...
22 October 2012   (0 Comments - view/add)
Tax cheat gets 15 years in jail »
By SAPA (News24) Executive summary (SAIT Technical) Humphrey Ngundwe was sentenced to 15 years in jail for corruption...
20 September 2012   (0 Comments - view/add)
Can a vendor be liable for vat on supplies he did not make? »
By Gerhard Badenhorst (ENS Tax Ensight) Section 7(1) of the Value-Added Tax Act, 89 of 1991, ("the VAT Act”) levies V...
03 September 2012   (0 Comments - view/add)
Is there a VAT rate increase on the cards? »
By Cliff Watson (Moneywebtax) South Africa's VAT rate has remained unchanged at 14% since its increase from 10% in 19...
24 August 2012   (0 Comments - view/add)
VAT 101- the draconian provisions »
By Carmen Moss-Holdstock (DLA Cliffe Dekker Hofmeyr Tax Alert) Given the complexity and ever changing tax legislati...
24 August 2012   (0 Comments - view/add)
VAT liability for fictitious supplies »
By Nicole Paulsen (DLA Cliffe Dekker Hofmeyr Tax Alert) XYZ CC v The Commissioner for South African Revenue Service...
23 August 2012   (0 Comments - view/add)
Allowances and discounts – VAT implications »
By PWC VAT Alert The second issue of Binding General Ruling 6 (‘BGR 6(2)') eliminates the practical problems created...

Displaying page 5 of 7
1  |  2  |  3  |  4  |  5  |  6  |  7



Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.

  • Tax Practitioner Registration Requirements & FAQ's
  • Rate Our Service

    Membership Management Software Powered by YourMembership  ::  Legal