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Preference shares constituting equity shares

DLA Cliffe Dekker Hofmeyr
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South Africa
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May 10 2013

A very interesting binding private ruling was released by the South African Revenue Service (SARS) on 2 May 2013. Binding Private Ruling 143 (BPR

Document retention period conflicts between company and tax law

DLA Cliffe Dekker Hofmeyr
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South Africa
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May 13 2011

The Companies Act 71 of 2008, which came into operation on 1 May 2011, includes new rules and regulations pertaining to the retention and location of company records

Allowances under section 11(e) assets forming part of a sale and leaseback arrangement

DLA Cliffe Dekker Hofmeyr
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South Africa
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May 17 2013

The South African Revenue Service (SARS) issued Binding Private Ruling 145 (ruling) on 8 May 2013. The ruling deals with the tax treatment of assets

Consideration received for the surrender of a right to acquire shares under section 8c

DLA Cliffe Dekker Hofmeyr
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South Africa
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May 17 2013

The South African Revenue Service (SARS) issued Binding Private Ruling 147 (ruling) on 14 May 2013. It deals with the tax treatment of compensation

New Binding Private Ruling (BPR 141) - transfers from untaxed policy holder funds

DLA Cliffe Dekker Hofmeyr
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South Africa
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April 19 2013

The South African Revenue Service (SARS) issued a new Binding Private Ruling (BPR) on 28 March 2013 on the "Transfer of Securities from an untaxed

Draft interpretation note on 'group of companies' definition

DLA Cliffe Dekker Hofmeyr
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South Africa
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March 15 2013

On 13 March 2013, SARS released a draft Interpretation Note (IN) to provide guidance on the interaction between the definitions of 'group of

When to apply for a tax directive from SARS

DLA Cliffe Dekker Hofmeyr
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South Africa
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August 20 2010

During the course of a tax year many events occur outside the normal monthly payroll run requiring an employer to re-evaluate the position of certain payments with respect to employee's tax

Remission of understatement penalties under the Tax Administration Act

DLA Cliffe Dekker Hofmeyr
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South Africa
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February 22 2013

The ability to request remission for, or object to, the imposition of understatement penalties, in terms of the Tax Administration Act, No 28 of 2011

STC credits and new binding class ruling

DLA Cliffe Dekker Hofmeyr
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South Africa
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May 3 2013

The Dividends Tax regime was implemented just over a year ago on 1 April 2012. As part of the transitional arrangements from Secondary Tax on

Withholding tax on interest paid to foreign persons

DLA Cliffe Dekker Hofmeyr
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South Africa
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February 8 2013

Currently, South Africa's income tax system provides for a blanket tax exemption on all interest payable to foreign residents. The exemption however

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Search results

Preference shares constituting equity shares

Document retention period conflicts between company and tax law

Allowances under section 11(e) assets forming part of a sale and leaseback arrangement

Consideration received for the surrender of a right to acquire shares under section 8c

New Binding Private Ruling (BPR 141) - transfers from untaxed policy holder funds

Draft interpretation note on 'group of companies' definition

When to apply for a tax directive from SARS

Remission of understatement penalties under the Tax Administration Act

STC credits and new binding class ruling

Withholding tax on interest paid to foreign persons

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