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ENSafrica | South Africa | 25 Apr 2023
Understanding PBO funding for community-based projects in South Africa
It is recognised in the South African Revenue Services' ("SARS") Tax Exemption Guide for Public Benefit Organisations in South Africa ("PBO Guide")…
ENSafrica | OECD, South Africa | 28 Mar 2023
ENSafrica tax in brief - Issue 98 | 2023-03
On 3 March 2023, the Supreme Court of Appeal (“SCA”) dismissed an appeal from the Gauteng Division of the High Court, Pretoria. The appeal turned on…
ENSafrica | OECD, South Africa | 14 Mar 2023
ENSafrica tax in brief - Issue 97 | 2023-03
This case relates to an application for a default judgment in terms of rule 56 (2) of the Tax Court Rules (“Rules”) promulgated in terms of section…
ENSafrica | OECD, South Africa | 7 Mar 2023
ENSafrica tax in brief - Issue 96 | 2023-03
The High Court of South Africa | Lance Dickson Construction CC v Commissioner for the South African Revenue Service (Western Cape Division, Cape…
ENSafrica | South Africa | 21 Feb 2023
Tax considerations for disposing and acquiring of loan accounts owing by connected persons at a price less than base cost or face value
It is not uncommon for loan accounts owing by a company (“debtor company”) to a shareholder (“creditor”) to be sold by the creditor together with the…
ENSafrica | South Africa | 21 Feb 2023
Another reminder that SARS bears the onus of proving understatement penalties
In the matter of Lance Dickson Construction CC v Commissioner for the South African Revenue Service, the High Court set aside the order of the Tax…
ENSafrica | South Africa | 21 Feb 2023
Time bars taxpayers from correcting readily apparent undisputed errors
There are provisions within the Tax Administration Act, 2011 (the “TAA”) that allow taxpayers to request assessment corrections without having to…
ENSafrica | South Africa | 21 Feb 2023
SCA rules on the imposition of USP where a taxpayer relied on an opinion
The South African Revenue Service (“SARS”) may impose penalties on taxpayers who make errors in their tax returns, but relief is available under…
ENSafrica | OECD, South Africa | 7 Feb 2023
ENSafrica tax in brief - Issue 96 | 2023-02
The tariff amendment notice scheduled for publication in the Government Gazette relates to the amendments to Part 1 of Schedule No. 3, by the…
ENSafrica | South Africa | 13 Dec 2022
The Supreme Court of Appeal weighs in on the meaning of “bona fide inadvertent error”
Tax law is often difficult to interpret and frequently the South African Revenue Service ("SARS") and the Courts hold a different view to that of a…
