April 25, 2023
April 25, 2023
Check, check, and check again … The Sars e-filing system has come a long way from its humble beginnings, and it is clear that the tax […]
September 20, 2022
September 20, 2022
For commission-earners and the self-employed, the rules are slightly different—but travel costs can be claimed. The common mistake that I make when writing articles about travel […]
December 13, 2021
December 13, 2021
Expenditure prescribed by SARS and which is necessarily incurred and paid for by a taxpayer due to a physical impairment or disability is a qualifying medical […]
May 5, 2021
May 5, 2021
As we approach the (expected) 24 February 2021 Budget Address by Finance Minister, Tito Mboweni, it is useful to consider how the proposed tax amendments raised during the Budget Speech eventually […]
November 23, 2020
November 23, 2020
The exodus of South Africans to foreign jurisdictions has been well publicised, and due to this, much has been written about the so-called “exit tax” that […]
November 23, 2020
November 23, 2020
In addition to tax liabilities (tax capital amounts), taxpayers are also subject to an array of penalties and interests in respect of late payments, understatements, specific punitive […]
July 29, 2020
July 29, 2020
Decisions of South Africa’s courts are an essential source of law. The courts uphold and enforce the Constitution and develop common law that is consistent with […]
April 8, 2019
April 8, 2019
In a recent Tax Court decision[1], the Tax Court confirmed that taxpayers have a right to have their disputes resolved in a court of law as […]
October 12, 2018
October 12, 2018
The Income Tax Act[1] provides for a natural person who derives income from farming operations to elect (within three months after a year of assessment) to […]