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South African crypto asset regulatory framework proposed

South Africa - April 21 2020 The Crypto Assets Regulatory Working Group ("CAR WG") of the Intergovernmental Fintech Working Group ("IFWG") has released its long-anticipated…

Megan McCormack.

South Africa: COVID-19 | tax relief measures

South Africa - March 31 2020 On Monday, 23 March 2020, the President of South Africa announced a 21-day nationwide lockdown, with effect from midnight on Thursday, 26 March 2020…

Robert Gad.

VAT implications of intra-group finance transactions

South Africa - November 19 2019 Recently, we have been asked to consider an often overlooked VAT exposure, namely, the potential taxable supplies involved in low or nil cost…

Megan McCormack, Robert Gad.

Proposed amendments to clarify income tax treatment of statutory mergers

South Africa - March 12 2019 Sections 113 and 115 of the Companies Act, 2008 provide for an automatic statutory merger of two companies. The transfer occurs by way of operation…

Megan McCormack, Robert Gad.

Refunds subject to set-off under the Tax Administration Act

South Africa - June 21 2017 In order to create a more uniform system for the administration of taxes in South Africa, section 191 of the Tax Administration Act, 2011 (the “TAA”)…

Robert Gad.