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Interest on Late Payment of Retirement Benefits

South Africa - April 18 2016 A retirement fund does not pay lump sum benefits on the date of receipt of notification of the claim. A lump sum is either paid on the date provided…

Johan Esterhuizen.

Tax update - for period: 1 January 2016 to 31 March 2016

South Africa - April 1 2016 The purpose of this update is to summarise developments that occurred during the first quarter of 2016, specifically in relation to Income Tax and…

Tax update - for period: 1 October 2015 to 31 December 2015

South Africa - January 13 2016 The purpose of this update is to summarise developments that occurred during the fourth quarter of 2015, specifically in relation to Income Tax and…

Contradictory legislation: VAT zero-rating of supplies to custom controlled areas / IDZ operators

South Africa - November 19 2015 Generally speaking, the export of movable goods qualifies for VAT zero-rating. The term 'export' is defined in the Value Added Tax Act, 1991 ("VAT…

Tax update - for period: 1 July 2015 to 30 September 2015

OECD, South Africa - October 15 2015 The purpose of this update is to summarise developments that occurred during the third quarter of 2015, specifically in relation to Income Tax and VAT…