January 9, 2019

Admin penalties for outstanding Corporate Income Tax Returns

In general, all registered companies must submit corporate income tax (“CIT”) returns within 12 months of the end of the company’s financial year-end. This is applicable […]
January 9, 2019

2018: A year in tax

As the year draws to a close, we reflect on some of the significant highlights (and lowlights) of the 2018 tax year. Davis Tax Committee concludes […]
January 9, 2019

Form requirements for objections

Dispute resolution with the South African Revenue Service (SARS) generally has a two-pronged approach. Firstly, taxpayers must present their case on the merits – this will […]
January 9, 2019

Non-resident sellers of immovable property

Section 35A of the Income Tax Act[1] came into effect on 1 September 2007 and sets out the capital gains tax consequences of the sale of […]
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