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Opinion
16 November 2012   (0 Comments - view/add)
TLAB Explanatory Memorandum (by Michael Stein) »
By Michael Stein (Friday Page) The Taxation Laws Amendment Bill 2012 was published a few weeks ago. I have been studyin...
16 November 2012   (0 Comments - view/add)
Nkandla tax »
By Michael Stein (Friday Page) As I read with discomfort about the latest of an endless series of service-delivery pro...
12 November 2012   (0 Comments - view/add)
A small town grounded by 1time failure »
By Matthew Lester (Tax Talk) Executive summary (SAIT Technical) Prof Lester discusses the impact of the 1time failure...
06 November 2012   (0 Comments - view/add)
Africa gears up to fast forward international investors’ growth »
By Ansu Kretzmann and Mandi Krebs (ENS Tax Ensight) Executive summary (SAIT Technical) Investors have traditionally lo...
05 November 2012   (0 Comments - view/add)
Game farmers sliding under the tax net »
By Prof Matthew Lester (Tax Talk) Executive summary (SAIT Technical) Prof Matthew Lester reflects on the tax st...
01 November 2012   (0 Comments - view/add)
The Medium term budget »
"There are no evil thoughts except one: the refusal to think." - Ayn Rand, Atlas Shrugged, Part 2, Ch. 2 Each year du...
31 October 2012   (0 Comments - view/add)
Capital and Revenue: premature termination of distribution agreement & VAT: supplies to non-resident »
By Jonathan Silke Executive summary (SAIT Technical) Jonathan Silke reflects on the SCA's judgment in Stellenb...
29 October 2012   (0 Comments - view/add)
Major role for the smaller taxpayers »
By Prof Matthew Lester (Tax Talk) Executive summary (SAIT Technical) Prof Matthew Lester reflects on the tax statisti...
26 October 2012   (0 Comments - view/add)
Disappointed tax experts say Gordhan tried to walk fiscal tightrope »
By Amanda Visser (Business Day) Executive summary (SAIT Technical) Tax experts are disappointed that there are...
26 October 2012   (0 Comments - view/add)
Rates Act »
By Michael Stein (Friday Page) Executive summary (SAIT Technical) Rates and Monetary Amounts and Amendment of R...
24 October 2012   (0 Comments - view/add)
2012 Tax Statistics: Less is more »
There are only two mistakes one can make along the road to truth; not going all the way, and not starting. Buddha On...
20 October 2012   (0 Comments - view/add)
More and more amendments »
By Michael Stein (Friday Page) Executive Summary (SAIT Technical) In today's Friday Page, Michael Stein discuss...
16 October 2012   (0 Comments - view/add)
Loopholes in securities transfer tax must be closed to level playing field »
By Stuart Theobald (Business Day) Executive summary (SAIT Technical) Stuart Theobald discusses some objections...
16 October 2012   (0 Comments - view/add)
Ah, for a pill to ease those festive pangs! »
By Prof Matthew Lester (TaxTalk) Executive summary (SAIT Technical) Prof Matthew Lester writes about the effect...
16 October 2012   (0 Comments - view/add)
Tax consequences of nationalisation »
I cannot tell: the world is grown so bad, That wrens make prey where eagles dare not perch: Since every Jack became a gent...
12 October 2012   (0 Comments - view/add)
Greedy politicians »
By Michael Stein (Friday Page) If you think that our politicians are greedy, spare a thought for the people of Kenya....
10 October 2012   (0 Comments - view/add)
Malema tax saga will be a test for SARS »
By Prof Matthew Lester (Tax Talk) CALL back the past and the Hansie Cronje saga. Do you remember when a South African...
09 October 2012   (2 Comments - view/add)
PAY LESS TAX - SUPPORT BUSINESS RESCUE »
PAY LESS TAX - SUPPORT BUSINESS RESCUE Every morning in Africa, a gazelle wakes up. It knows it must run faster tha...
05 October 2012   (0 Comments - view/add)
SARS interviews »
By Michael Stein (Friday Page) Section 47 of the Tax Administration Act of 2011 provides that a senior SARS official...
03 October 2012   (0 Comments - view/add)
Higher local taxes feared after Moody’s downgrade »
By Linda Ensor and Ntsakisi Maswanganyi (Business Day) MOODY's ratings downgrade of several municipalities could resu...
02 October 2012   (0 Comments - view/add)
Corporate CGT rate soars »
By Michael Stein (Friday Page) Costa Divaris, writing in the Tax Shock Horror newsletter (August 2012), makes the p...
01 October 2012   (1 Comment - view/add)
Wages, taxes and fairness »
We have a system that increasingly taxes work and subsidizes non-work. Milton Friedman Weeks of unrest and strif...
26 September 2012   (0 Comments - view/add)
How to deal with a raid by the taxman »
By Prof Matthew Lester (Tax Talk) CAN SA Revenue Service inspectors raid a taxpayer's business premises at any time o...
23 September 2012   (0 Comments - view/add)
Record keeping is one certain way to limit your fear when the taxman is near… »
By Michelle Scholtz (Grant Thornton e-taxline) Tax queries from SARS can be distressing, especially if your house is...
23 September 2012   (0 Comments - view/add)
Average tax costs today compared to a decade ago »
By Dirk Kotze (Moneywebtax/Mazars) While there is much fanfare from the South African Revenue Service (Sars) about ho...
22 September 2012   (0 Comments - view/add)
Bank secrecy – the difference between theory and reality »
By Johan van der Walt (DLA Cliffe Dekker Hofmeyr Tax Alert) Bank secrecy (or the lack thereof?) has recently been in...
17 September 2012   (0 Comments - view/add)
Tax practitioners contributing to the African Renaissance »
"If the law supposes that," said Mr. Bumble,… "the law is a ass-a idiot. If that's the eye of the law, the law is a...
15 September 2012   (0 Comments - view/add)
The South African GAAR: who guards the guards? »
By Johan van der Walt (DLA Cliffe Dekker Hofmeyr Tax Alert) When a revenue authority applies the General Anti- Avoida...
11 September 2012   (0 Comments - view/add)
SARS can recover taxes from offshore assets »
By Dr Beric Croome Taxpayers need to be aware that the South African Revenue Service (SARS) can recover South African...
10 September 2012   (0 Comments - view/add)
Person of the Year: The Tax Practitioner »
Each year since 1927 Time Magazine has selected a Person of the Year as part of a special year-end issue. The magazine se...
07 September 2012   (0 Comments - view/add)
Legislative chaos »
By Michael Stein (Friday Page) In an item published on 9 November 2011, I bemoaned the chaos that bedevils our tax le...
04 September 2012   (0 Comments - view/add)
Non-profit organisations take note: time is running out! »
By Ansu Kretzmann and Mandi Krebs (ENS Tax Ensight) In order to register as a Public Benefit Organisation ("PBO”) wit...
03 September 2012   (0 Comments - view/add)
The trials of being ratted on to SARS »
By Prof Matthew Lester (Tax Talk) WHILE serving my country as a tax inspector, I was placed under the supervision of...
31 August 2012   (1 Comment - view/add)
Failed States »
Where have all the good men gone And where are all the gods? Where's the street-wise Hercules To fight the rising odds? Is...
31 August 2012   (0 Comments - view/add)
When is voluntary really voluntary? »
By Johan van der Walt (DLA Cliffe Dekker Hofmeyr Tax Alert) The Voluntary Disclosure Programme (VDP), which ran from...

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