Generally, disputes with the South African Revenue Service (SARS) are the result of an assessment which has been issued by SARS to a taxpayer. An assessment […]
The Supreme Court of Appeal (“ZASCA”) delivered a judgment[1] on 26 February 2019 on the imposition of understatement penalties as provided for in the Tax Administration […]
While there is currently a focus on the income tax considerations of bad and doubtful debts (given that National Treasury has proposed changes to section 11(j) […]
Section 18B of the Value-Added Tax Act[1] was introduced effective 10 January 2012 in a bid to grant relief for residential property developers caused by the […]
Following the annual national budget speech delivered by Finance Minister Malusi Gigaba on 21 February, we highlight some of the most significant matters arising below: The […]
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 […]
It happens ever so often that a business would purchase goods, and subsequently apply those goods in a different manner than it had initially intended to […]
