Print Page
News & Press
Filter news by category:


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

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...
Monday, 13 August 2018   (0 Comments - view/add)
If no tax debt, SARS must pay refund: notable judgment on Tax Administration Act's refund provisions »
Author: Louis Botha (Cliffe Dekker Hofmeyr for International Law Office) Introduction Taxpayers often claim...
Wednesday, 01 August 2018   (0 Comments - view/add)
Decrypting the law: Proposed VAT Act amendments affecting cryptocurrencies »
Author: Gerhard Badenhorst (Cliffe Dekker Hofmeyr) The former Minister of Finance stated in his Budget Review on 21 F...
Monday, 23 July 2018   (0 Comments - view/add)
2018 Legislative cycle: Proposed VAT amendments »
Author: PWC The draft Taxation Laws Amendment Bill, 2018 and the draft Tax Administration Laws Amendment Bill were r...
Friday, 09 March 2018   (0 Comments - view/add)
The VAT rate increase and real estate transactions »
Authors: Gerhard Badenhorst and JD van der Merwe (CDH) On 21  February 2018, former Finance Minister Malusi Gi...
Monday, 05 March 2018   (0 Comments - view/add)
Unpacking the VAT rate increase »
Author: KPMG South Africa Blog It is by now common knowledge that the standard rate of VAT will increase from 14% to...
Wednesday, 28 February 2018   (0 Comments - view/add)
Surviving the transition to a 15% VAT rate »
Authors: Anne Jenkinson and Annelie Giles (ENSafrica) The South African Minister of Finance, Malusi Gigaba, tabled...
Monday, 26 February 2018   (0 Comments - view/add)
VAT rate increase: What VAT rate should be charged? »
Author: Gerhard Badenhorst (CHD) The Minister of Finance announced in his Budget Speech of 21 February 2018 that the...
Wednesday, 31 January 2018   (1 Comment - view/add)
Potential VAT cash flow problem for residential property developers »
Authors: Anne Jenkinson and Annelie Giles (ensafrica) The recent end of the value-added tax (“ VAT ”) relief period...
Friday, 26 January 2018   (0 Comments - view/add)
Property developers will face cash flow pressure due to VAT on temporary rental of residential units »
Author: Chetan Vanmali, Des Kruger & Andile Miya (Webber Wentzel) The curtains have come down on section 18B of...
Monday, 22 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...
Tuesday, 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...
Thursday, 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...
Monday, 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...
Monday, 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...
Monday, 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...
Monday, 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...
Wednesday, 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...
Tuesday, 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...
Monday, 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...
Tuesday, 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...
Monday, 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...
Thursday, 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...
Wednesday, 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...
Monday, 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...
Tuesday, 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...
Monday, 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...
Monday, 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...
Thursday, 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...
Wednesday, 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...
Thursday, 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...

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

Access the latest COVID-19 information by checking our COVID-19 Member Notice Board


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