Malan Du Toit Assistant Manager - Tax Consulting
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- BGR 30 (Issue 2): Allocation of direct and indirect expenses within and between an insurer’s funds
- IN102 (Issue 2): Classification of Risk Policy
- IN119: Deductions in respect of improvements to land or buildings not owned by a taxpayer
- BPR 372: Whether lease payments for use of equipment constitute royalties
- IN 58: Principles enunciated by the Brummeria case
- The latest Tax Practitioner Connect newsletter has been released by SARS
- Definition of a “public benefit organisation”
- The SMME Connect newsletter (issue 2) has been released by SARS
- Commissioner, South African Revenue Service v Sasol Chevron Holdings Limited ( 1044/2020)
- How to view third party data returns
- PAYE admin penalties on eFiling
- Revised 2022 Draft Rates Bill
- Distribution of funds to non-resident trusts by resident trusts
- Transfer duty applications
- PAYE annual reconciliation 2022
- Barnard Labuschagne Incorporated v CSARS and Another (CCT 60/21)
- Guide for employers in respect of employees' tax for 2023
- New channel to register a trust
- Interest Rates
- Taxpayer M v CSARS (IT 45585)
- L’Avenir Wine Estate (Pty) Ltd v CSARS ( 16112/2021)
- IN28: Home office expense
- The latest Tax Practitioner Connect newsletter has been released by SARS
- Interest Rates
- Tax deduction tables
- Income tax notices
- Travel eLogbook 2022
- Applying for a financial year-end change: Corporate income tax return (ITR14)
- Increase in employment tax incentive values from 1 March 2022
- Due date for third party data submission: 31 October 2021
- Section 20: Assessed Losses 2022
- Taxpayer W v CSARS (IT 24622)
- Ceasing to be a tax resident of South Africa
- A document answering frequently asked questions in respect of insolvent estates of individuals has been issued by SARS
- Guide on how to complete the income tax return (ITR14) for companies
- F Taxpayer v CSARS ( IT 45842)
- BGR 60: Disqualification as a qualifying company under section 12R(4)(b
- A number of draft interpretation notes have been issued by SARS
- A number of guides have been released by SARS
- The latest Tax Practitioner Connect newsletter has been released by SARS
- SMME Traders and Travellers webpage
- CSARS v Van Zyl and Others (37351/2020 )
- An updated draft Interpretation Note on intra-group loans has been issued by SARS for public comment
- ZZZ Venture v CSARS (Case no VAT 2060
- CSARS v Hamiltonn Holdings (Pty) Ltd and Others (2020/35696)
- BCR 78: Employee Share Scheme – shares in a foreign company
- Status overview of DTAs and Protocols
- The SMME Connect newsletter has been released by SARS
- Interest Rates
- Updated Turnover Tax submission channels
- Tax deductions (PAYE) on pension or annuity
- Tax Amendment Acts
- Interest Rates
- Purveyors South Africa Mine Services (Pty) Ltd v CSARS (135/2021) [2021] ZASCA 170
- CSARS v SAV South Africa (Pty) Ltd (SARSTC IT 25117)
- ABCDE SA (Pty) Ltd v CSARS (SARSTC IT 24596)
- CDC (Pty) Ltd v CSARS (SARSTC 2020/95)
- W Taxpayer v CSARS (IT 45672)
- Average Exchange Rates
- Public Notice 1594 prescribing the particulars that a tax invoice must contain
- CZY v CSARS (IT 24988)
- XYZ (Pty) Ltd v CSARS (IT 24790)
- Enhancements were implemented to the Tax Directives system.
- Updated lists of countries made available for purposes of Country-by-Country Reporting
- The latest Tax Practitioner Connect newsletter has been released by SARS
- SARS releases a model and draft legislative framework in respect of an advance pricing agreement programme for South Africa.
- CSARS v Raphela and Others (2091-2021) [2021] ZAGPPHC 191 (29 March 2021)
- 2022 Key Collection Dates
- Deceased Employee – responsibility of the Employer
- The Government Connect newsletter has been released by SARS
- SARS “freeze” period from 16 December to 15 January
- Arena Holdings (Pty) Ltd t/a Financial Mail v SARS (88959/2019)
- CSARS v Esibonga Investment (Pty) Ltd and Others (16177/21) [2021] ZAWCHC 250 (2 December 2021)
- VAT Connect Newsletter: Issue 13 (November 2021)
- Frequently asked questions in respect of Draft Interpretation Note 28
- Introduction of the term “associated enterprise” to the SA transfer pricing regime postponed
- Incidences of non-compliance subject to a fixed amount penalty
- The latest Tax Practitioner Connect newsletter has been released by SARS
- Continued collaboration towards tax transparency through exchange of information
- ABC Limited v CSARS (0092/2019)
- Arena Holdings (Pty) Ltd t/a Financial Mail v SARS (88959/2019)
- ABC Trading v CSARS (IT 25242/2021)
- CSARS v FP (Pty) Ltd (SARSTC 25330; 25331 and 25256)
- BPR 369: Deductibility of interest incurred pursuant to liquidation
- BPR 368: Payments made pursuant to an agreement relating to a permission to occupy
- Tax Directive Enhancements
- IN 70: Supplies made for no consideration
- Tax Guide for Small Businesses (2020/2021)
- Publication of explanatory summary of the Tax Administration Laws Amendment Bill, 2021.
- BPR 370: Registration of shares in the name of beneficial holder.
- BGR 58: Purchase of different types of annuities at retirement.
- IEA Taxpayer v CSARS case no: VAT 1908
- IN 118: Value-Added Tax Consequences of Points-Based Loyalty Programmes
- VAT Rulings Process Reference Guide (Issue 3 )
- Draft IN: Extraordinary dividends treated as income or proceeds on disposal of shares
- MR K v CSARS (IT 14232)
- Draft IN: Meaning of “employee” for purposes of the Employment Tax Incentive Act
- Updated Guide on the Determination of Medical Tax Credits issued by SARS
- Late submission of return penalty to be imposed where one or more personal income tax returns are outstanding.
- Guide on How to submit a dispute via eFiling
- SARS Annual Report for 2020 -2021
- CV v CSARS (A322/2019) [2020] ZAWCHC 140 (30 October 2020)
- Rappa Resources (Pty) Ltd v CSARS (21/21045)
- SARSTC IT 25390
- The latest Tax Practitioner Connect newsletter has been released by SARS
- How to Complete the Registration Amendments and Verification Form Guide
- BGR (VAT) 57: Whether “consideration” includes transfer duty
- Update on share valuations for Estate Duty
- Draft Guide to the Voluntary Disclosure Programme
- CSARS v Van der Merwe and Others (7255/2019 )
- CSARS v Spur Group (Pty) Ltd (320/2020)
- Due date for third party data submission: 31 October 2021
- CSARS v FP (Pty) Ltd (25330; 25331; 25256) [2021] ZATC 8 (19 October 2021)
- Mr K v CSARS (24682)
- Status overview of DTAs and Protocols
- Deal reached in respect of global minimum corporate tax of 15%
- Submitting an application for Tax Exemption
- Mukuru Africa (Pty) Ltd v CSARS (520/2020)
- Employer Interim Reconciliation 2021
- Media Release: CSARS v Gary van der Merwe
- How to update/add a new Registered Representative
- The latest Tax Practitioner Connect newsletter has been released by SARS
- Completing a tax return for a non-resident who has ceased to be resident in the current, or any prior year of assessment
- The difference between a verification and an audit
- Draft IN: Associations – funding requirements
- Updated Admin Penalties for Personal Income Tax
- Draft Tax Exemption Guide for Small Business Funding Entities
- Updated personal insolvency information made available on the SAR website
- Corporate Income Tax enhancements
- Deferral Payment Arrangements on eFiling
- Trusts 2021 filing season
- Average Exchange Rates
- Opening of third party data submission period and an updated IT3 third party data system
- A new version of e@syFile has been released by SARS
- Proposed amendment to the change in use adjustment from the temporary letting of residential property
- Peri Formwork Scaffolding Engineering (Pty) Ltd v CSARS
- Guide: Taxation in South Africa
- Amendment of the term “cryptocurrency”
- The latest Tax Practitioner Connect newsletter has been released by SARS
- Guide on Income Tax and the Individual (2020/21)
- Draft IN: Reduced Assessments: “Readily Apparent Undisputed Error”
- Guide on the Taxation of Franchisors and Franchisees (Issue 2)
- LDC Taxpayer v CSARS (IT 24888)
- National Treasury has published the second batch of draft tax bills relating to emergency tax relief measures
- IN 43: Circumstances in which certain amounts received or accrued from the disposal of shares are deemed to be of a capital nature
- Draft Tax Exemption Guide for Companies Wholly Owned by Institutions, Boards or Bodies
- Draft Tax Exemption Guide for Institutions, Boards or Bodies
- Draft Interpretation Note - Disposal of Assets by Deceased Person, Deceased Estate and Transfer of Assets between Spouses
- The latest Tax Practitioner Connect newsletter has been released by SARS
- IN 79: Produce held by nursery operators (Issue 3)
- IN 69: Game farming (Issue 3)
- Public benefit organization (PBO) guide
- Guide on valuation of assets for Capital Gains Tax purposes (issue 5)
- Guide to the Urban Development Zone (UDZ) Allowance (Issue 8)
- National Treasury has published the 2021 draft tax Bills
- IN 20: Additional deduction for learnership allowance
- IN 86: Additional Investment and Training Allowances for Industrial Policy Projects
- Draft revised public notice relating to incidences of non-compliance by individuals to file returns
- VAT Quick Reference Guide for Non-executive Directors issued by SARS (Issue 2)
- Emergency tax measures announced by Treasury in response to the continuing COVID-19 pandemic and recent unrest in the country.
- Where IRP5/IT3(a) lump sum information does not appear on the Income Tax Return (ITR12)
- Company and director sentenced for PAYE fraud
- Updated Venture Capital Companies list July 2021
- Webinar of home office tax requirements
- UK corporation tax rate hike
- Proposal to introduce a global minimum corporate tax of 15% approved by 132 countries
- Interim dispute resolution process applying where a penalty for the late filing of a PAYE reconciliation is disputed.
- SARS warns that it will be imposing administrative penalties for PAYE where employers have failed to submit EMP501s
- Media release by SARS relating to home office expense claims
- VAT Connect Newsletter: Issue 12 (June 2021)
- ABC of Capital Gains Tax for Individuals and Companies
- Donation claims for Filing Season 2021
- Binding private ruling 367: Employment tax incentive
- ABC Mining (Pty) Ltd v C SARS
- Draft interpretation note 28 (Issue 3) - Deductibility of home office expenses
- SARS raises concern as another tax practitioner is sentenced for VAT non-compliance
- The latest Tax Practitioner Connect newsletter has been released by SARS.
- SARS - Filing season 2021 dates
- Clicks Retailers (Pty) Ltd v CSARS (CCT 07/20) [2021] ZACC 11 (21 May 2021)
- Transfer Pricing: Guidance issued by the OECD on the implications of COVID-19 directly affecting South African businesses