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Monday, 08 October 2018   (1 Comment - view/add)
Interest-free loans to trusts: Proposed amendments, public comments and National Treasury’s response »
Author: Louis Botha (Cliffe Dekker Hofmeyr) In the 2018 draft Taxation Laws Amendment Bill, 2018 (Draft TLAB), publi...
Wednesday, 27 June 2018   (1 Comment - view/add)
Potential amendments affecting foreign trusts holding shares in foreign companies »
Author: Joon Chong (Webber Wentzel) National Treasury has held a few workshops this year to engage with stakeholders...
Wednesday, 08 November 2017   (5 Comments - 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...

Institute Announcements
Tuesday, 05 May 2020
Important Media Release: Tax Practitioners are now essential services »
05 May 2020 - Finance Minister Tito Mboweni has published a  notice in the Government Gazette  to allow tax and...
Wednesday, 25 March 2020
Message from the CEO - Our pledge of support to you »
Dear member, The national lockdown marks a major event in...
Tuesday, 24 March 2020
SAIT: SARS OPERATIONAL UPDATE WEEK: 16 MARCH – 22 MARCH 2020 SAIT: SARS operational calendar Click here  ...
Monday, 23 March 2020
Member Alert - 19 March 2020 »
  Dear valued member, You can rest assured that we at the South African Institute of Tax Professionals (SAIT...
Wednesday, 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...

Monday, 10 June 2019   (0 Comments - view/add)
Splitting hairs… VAT Case 1558 »
Authors: Varusha Moodaley and Gerhard Badenhorst (Cliffe Dekker Hofmeyr) Suppliers often make single supplies of good...
Wednesday, 27 March 2019   (0 Comments - view/add)
VAT on the supply of electronic services: release of regulations »
On 18 March 2019, the long-anticipated regulations prescribing the electronic services that are subject to South African V...
Monday, 28 January 2019   (0 Comments - view/add)
One less issue when issuing tax invoices »
Author: Varusha Moodaley (Cliffe Dekker Hofmeyr) A tax invoice plays a pivotal role in the VAT system for suppliers a...
Friday, 21 December 2018   (0 Comments - view/add)
New e-services regulations: widening invisible VAT net »
Authors: Gerhard Badenhorst & Varusha Moodaley (Cliffe Dekker Hofmeyr) In response to the ever-increasing world...
Tuesday, 25 September 2018   (0 Comments - view/add)
VAT on commercial and residential accommodation: Lodging, leasing or renting? »
Author: Gerhard Badenhorst (Cliffe Dekker Hofmeyr) The Value-Added Tax Act, No 89 of 1991 (VAT Act) contemplates the...

Corporate Tax
Friday, 21 June 2019   (0 Comments - view/add)
SARS issues binding class ruling regarding unbundling transaction »
Authors: Tsanga Mukumba and Louis Botha (Cliffe Dekker Hofmeyr) Section 46 of the Income Tax Act, No 58 of 1962...
Tuesday, 04 June 2019   (0 Comments - view/add)
Proposed amendments to clarify income tax treatment of statutory mergers »
Authors: Robert Gad, Megan McCormack and Jo-Paula Roman (ENSafrica) Sections 113 and 115 of the...
Monday, 03 June 2019   (0 Comments - view/add)
Tax exemption is not a formality – the Tax Court considers the PBO status of a non-profit company »
Authors: Louise Kotze and Louis Botha (Cliffe Dekker Hofmeyr) In terms of s30 of the Income Tax Act, No 58 of 1962 (A...
Tuesday, 21 May 2019   (0 Comments - view/add)
Looking abroad: Some possible insight into South Africa’s forthcoming gambling tax »
Authors: Louis Botha and Louis Kotze (Cliffe Dekker Hofmeyr) In the 2019 Budget Speech, the Minister of Finance annou...
Monday, 29 April 2019   (0 Comments - view/add)
Timing of tax on gift cards »
Author: Ben Strauss (Cliffe Dekker Hofmeyr) The timing of income tax in relation to retailer gift cards was recently...

Individuals Tax
Monday, 01 July 2019   (0 Comments - view/add)
South African Tax Court rules in favour of taxpayer in ‘most favoured nation’ test case »
Authors: Mareli Treurnicht and Emil Brincker (Cliffe Dekker Hofmeyr) On 12 June 2019 the Cape Town Tax Court delivere...
Monday, 13 May 2019   (0 Comments - view/add)
Investing abroad? The foreign investment allowance is at your disposal »
Author: Louis Botha (Cliffe Dekker Hofmeyr) It is common nowadays for South African persons to diversify their invest...
Tuesday, 12 February 2019   (0 Comments - view/add)
Finality to Debt Benefit Rules »
Author: Siyanda Gaetsewe (ENSafrica) The Taxation Laws Amendment Act, 2018 (“ TLAA ”), which was promulgated on 1...
Monday, 26 November 2018   (0 Comments - view/add)
Cruel accrual? An important judgment for taxpayers in the property development industry »
Authors: Louis Botha and Heinrich Louw (Cliffe Dekker Hofmeyr) It is an established tax law principle that an amount...
Monday, 27 August 2018   (0 Comments - view/add)
Reassurance for taxpayers seeking debt relief »
Author: Jerome Brink (Cliffe Dekker Hofmeyr for International Law Office) Debt restructuring and relief within the b...

SARS News & Tax Administration
Wednesday, 27 March 2019   (0 Comments - view/add)
Frivolous disputes: Taxpayers beware »
Author: Natasha Wilkinson (Tax Attorney) The Tax Court judgment in XYZ CC v C:SARS (ITC 13 868) ( “XYZ case” )...
Monday, 04 March 2019   (0 Comments - view/add)
The proposed amendments regarding dividend stripping rules in the 2019 Budget »
Author: Louis Botha (Cliffe Dekker Hofmeyr) I n our  Special Edition Budget Speech Alert 2019 , we discussed, am...
Monday, 25 February 2019   (0 Comments - view/add)
When must reportable arrangements be disclosed to SARS? »
Author: Ben Strauss (Cliffe Dekker Hofmeyr) Under the Tax Administration Act (28/2011), persons who enter into cert...
Monday, 04 February 2019   (0 Comments - view/add)
When must a reportable arrangement be disclosed to SARS? »
Author: Ben Strauss (Cliffe Dekker Hofmeyr) Under the Tax Administration Act, No 28 of 2011 (TAA) persons who enter i...
Monday, 28 January 2019   (0 Comments - view/add)
Dutch Supreme Court hands down long-awaited judgment in ‘most favoured nation’ clause dispute »
Author: Mareli Treurnicht (Cliffe Dekker Hofmeyr) The wait is finally over. On 18 January 2019 the Dutch Supreme Cour...

Capital Gains Tax
Friday, 24 May 2019   (0 Comments - view/add)
Substance over form: A UK judgment about the avoidance of capital gains tax »
Authors: Louis Botha and Tsanga Mukumba (Cliffe Dekker Hofmeyr) In the United Kingdom, capital gains tax (CGT) under...
Monday, 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...
Monday, 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...
Monday, 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...
Tuesday, 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...

International News
Monday, 07 January 2019   (0 Comments - view/add)
No tax on interest? Ruling pertaining to convention between South Africa and Brazil »
Author: Louis Botha (Cliffe Dekker Hofmeyr for International Law Office) On 24 July 2006 the Convention between the...
Monday, 12 November 2018   (0 Comments - view/add)
No tax on interest? Ruling pertaining to DTA between South Africa and Brazil »
Author: Louis Botha (Cliffe Dekker Hofmeyr) On 24 July 2006, the Convention between the Government of the Republic of...

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