ENSafrica | South Africa | 25 Apr 2023
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
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
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
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
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
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
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
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
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
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…