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Results: 11-15 of 15

Commercial building allowances

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • May 16 2014

The South African Revenue Service (SARS) recently released an interesting binding private ruling (BPR 169) dealing with the deduction of a commercial

VAT considerations between developers and owners of land

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • July 11 2014

Where a registered vendor for Value-added Tax (VAT) purposes disposes of vacant subdivided land or developed properties in the course and furtherance

Ruling on leasehold improvements

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • August 8 2014

The South African Revenue Service (SARS) released binding private ruling 177 (Ruling) on 31 July 2014. The Ruling concerned a lease and a sublease and

REIT legislation extended to unlisted property-owning companies

  • DLA Cliffe Dekker Hofmeyr
  • -
  • South Africa
  • -
  • February 25 2015

Section 25BB of the Income Tax Act was adopted in South Africa with effect from 1 April 2013 to govern the taxation of real estate investment trusts

Withholding tax on disposal of immovable property

  • Webber Wentzel
  • -
  • South Africa
  • -
  • February 26 2015

Broader application of the withholding tax on immovable property disposed of by non-residents is envisaged. It is proposed that the definition of