June 29, 2020

SARS will start issuing ‘auto-assessments’ to taxpayers in August 2020

In May 2020, The South African Revenue Services (SARS) commissioner confirmed that SARS will start issuing auto-assessments to certain taxpayers from 1 August 2020. During the […]
June 26, 2020

Taxpayers’ details remain protected

In the case of the Commissioner for SARS vs Public Protector (23 March 2020) in the Gauteng High Court, the matter of the confidentiality of taxpayer information came […]
June 26, 2020

Tax procedures during liquidations

In CSARS v Pieters and others, the Supreme Court of Appeal (SCA) was tasked with deciding whether liquidators were required to withhold employees’ tax from payments made […]
June 26, 2020

Can a third party collect my taxes?

In SIP Project Managers (Pty) Ltd v CSARS (29 April 2020), the Gauteng Division of the High Court ruled against SARS on the appointment of a third-party (Standard […]
June 26, 2020

A single supply of services: which VAT rate applies?

On 3 April 2020, the Supreme Court of Appeal delivered a judgement against Diageo South Africa (Pty) Ltd (“Diageo SA”) in a value-added tax (“VAT”) matter […]
May 6, 2020

Exchange gains and losses: Telkom loses court battle

The Supreme Court of Appeal (“SCA”) delivered judgement on 25 March 2020 in a matter that primarily deals with gains or losses caused by foreign exchange […]
May 6, 2020

What Can A Financial Advisor Do for You?

It’s not to say you spend finances irresponsibly, but having a reputable financial advisor comes in handy. Depending on your financial needs, your advisor may be […]
May 6, 2020

Tax law for employer transport services

In terms of the Tax Administration Act, the South African Revenue Service (“SARS”) can issue Binding General Rulings (“BGR”) on matters of general interest or importance […]
May 6, 2020

Identifying the difference between donations and payments

BPR 338 deals with the tax treatment of payments made to a Public Benefit Organisation (PBO) at a fundraising event, under section 30 of the Income […]
April 20, 2020

The give and take of share transfers

Many business transactions are concluded in terms of section 42 of the Income Tax Act. The section essentially allows a transfer of an asset by a […]