May 14, 2018
May 14, 2018
We are often approached by clients to advise on the most tax efficient manner in which a shareholder can sell an investment in a private company. […]
February 22, 2018
February 22, 2018
On 21 February 2018, Finance Minister Malusi Gigaba delivered his 2018 Budget Speech. Hereby a summary of the most significant proposals for the 2018/2019 Budget as […]
September 19, 2017
September 19, 2017
Employers must submit an accurate Employer Reconciliation Declaration (EMP501), Employee Tax Certificates [IRP5/IT3(a)s] to be issued and if applicable, a Tax Certificate Cancellation Declaration (EMP601). There […]
July 6, 2017
July 6, 2017
A practical problem often encountered in the VAT context is when services or goods are supplied to and from VAT vendors via agents. (In this context, […]
July 6, 2017
July 6, 2017
It happens very often that a business would purchase goods, and subsequently apply those goods in a different manner than it had initially intended to at […]
June 15, 2017
June 15, 2017
Value-Added Tax, or VAT, is currently typically charged at 14% on all taxable supplies of goods or services rendered by registered VAT vendors. Taxable supplies exclude […]
March 15, 2017
March 15, 2017
Following the annual national budget speech delivered by Finance Minister Pravin Gordhan on 22 February, we highlight some of the most significant matters arising below: A […]
April 28, 2016
April 28, 2016
Section 37 of the Tax Administration Act, 28 of 2011 (‘the Admin Act’) requires taxpayers to report a transaction which would qualify as a ‘reportable arrangement’. […]
March 15, 2016
March 15, 2016
Our clients will have noted the various advertisements on radio and in the media generally of financial service providers inviting the public to invest in their […]