01/27/2016
Interest(ing) withholding tax by Michael Reifarth
Defining the concept of “interest”
01/27/2016
Defining the concept of “interest”
01/27/2016
In response to an invitation by National Treasury and SARS’ for public comments on the Draft Bill prior to its formal introduction in Parliament, ENSafrica submitted representations on, inter alia, the proposal to amend section 99 of the Tax Admin A
01/05/2016
In the proposal document, which is also seeking amendment to existing tax refund conditions, the affected items include double remittance by a tax payer or collecting agent
12/24/2015
The law seeks to tax the returns investors will make from their investments.
12/15/2015
SARS uses a wide range of methods to detect non-compliance, including high-tech scans of import containers
11/25/2015
The CRS is a set of global standards that govern how participating tax authorities exchange information with each other about the financial assets of its taxpayers.
11/24/2015
Government wants to introduce a solidarity tax in the next financial year that will call on everyone who earns an income above a certain threshold to make a contribution towards a fund that will be earmarked for poverty eradication.
11/12/2015
Moses explained how he undertook the investigation
11/05/2015
The Convention was developed jointly by the OECD and the Council of Europe in 1988
11/05/2015
On Monday, 2 November 2015, the South African National Treasury published a Draft Carbon Tax Bill (the “Bill”) for public comment, with the comment period commencing immediately and contin uing until 15 December 2015.
11/04/2015
The Tax Justice Network (TJN), a lobby group, has sued the government over agreements
10/27/2015
The waivers are expected to cushion the authority against some of the concessions it gives to state agencies and essential services which use the services of the harbour.
10/27/2015
MTN has consistently prided itself as the foremost telephone company that is getting Nigerians talking the most.
10/23/2015
Recently, the number of employers defaulting on their pay-as-you-earn obligations to SARS has increased.
10/21/2015
This article sets out a brief summary of some of the proposed amendments introduced by recent South African draft Tax Bills. The article focuses on amendments in the context of international taxation.
10/21/2015
Service sector set to become less competitive.
10/21/2015
While VAT might be perceived as regressive, comparative studies show that South Africa's overall fiscal system is strongly redistributive
10/21/2015
Countless cases related to this file remain blocked at the level of investigation
10/19/2015
The gathering of African revenue commissioners will be hosted by Mr Henry Gaperi, the Commissioner General of the Office Togolais des Recettes.
10/19/2015
SOUTH African companies with operations elsewhere in Africa, such as telecommunications giant MTN, have reason to breathe a little easier having earned a tax respite, albeit considered minor by tax experts.