November 11, 2021
Published by client-admin at November 11, 2021
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In October 2021, the Supreme Court of Appeal (SCA) handed down judgment upholding the Commissioner for the South African Revenue Service’s appeal against an earlier decision […]
October 12, 2021
Published by client-admin at October 12, 2021
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A taxpayer who is aggrieved by an assessment or decision of SARS against that taxpayer has the right to dispute that assessment or decision. If an […]
October 12, 2021
Published by client-admin at October 12, 2021
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Section 9HB of the Income Tax Act provides for a roll-over of a capital gain or loss when an asset is transferred between spouses during their lifetimes. […]
September 9, 2021
Published by client-admin at September 9, 2021
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The VAT Act makes provision for the supply of residential fixed property by a VAT vendor (being a property developer) to be subject to VAT at […]
February 9, 2021
Published by client-admin at February 9, 2021
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Since the introduction of the Tax Administration Act in 2011, which aimed to consolidate most of the administrative matters in tax acts, taxpayers have become ever more […]
August 24, 2016
The Tax Administration Act that came into effect on 1 October 2012 is a valiant attempt to balance the rights of the tax man with those […]
March 2, 2016
Published by Admin at March 2, 2016
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In the past there were definite financial gains attached to certain fringe benefits granted by an employer to employees. There were also quite a few loopholes […]
January 27, 2016
Imagine the following scenario: a taxpayer named Andrew is on his annual vacation for four weeks. On the fifth day of his vacation, he is lying […]
January 27, 2016
The audits of Value-Added Tax (VAT) returns by the South African Revenue Service (SARS), have increased the focus on the validity of tax invoices for the […]