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- Clicks Retailers (Pty) Ltd v CSARS (CCT 07/20) [2021] ZACC 11 (21 May 2021)
- SARS - Filing season 2021 dates
- The latest Tax Practitioner Connect newsletter has been released by SARS.
- SARS raises concern as another tax practitioner is sentenced for VAT non-compliance
- Draft interpretation note 28 (Issue 3) - Deductibility of home office expenses
- ABC Mining (Pty) Ltd v C SARS
- Binding private ruling 367: Employment tax incentive
- Donation claims for Filing Season 2021
- ABC of Capital Gains Tax for Individuals and Companies
- VAT Connect Newsletter: Issue 12 (June 2021)
- Media release by SARS relating to home office expense claims
- SARS warns that it will be imposing administrative penalties for PAYE where employers have failed to submit EMP501s
- Interim dispute resolution process applying where a penalty for the late filing of a PAYE reconciliation is disputed.
- Proposal to introduce a global minimum corporate tax of 15% approved by 132 countries
- UK corporation tax rate hike
- Webinar of home office tax requirements
- Updated Venture Capital Companies list July 2021
- Company and director sentenced for PAYE fraud
- Where IRP5/IT3(a) lump sum information does not appear on the Income Tax Return (ITR12)
- Emergency tax measures announced by Treasury in response to the continuing COVID-19 pandemic and recent unrest in the country.
- VAT Quick Reference Guide for Non-executive Directors issued by SARS (Issue 2)
- Draft revised public notice relating to incidences of non-compliance by individuals to file returns
- IN 86: Additional Investment and Training Allowances for Industrial Policy Projects
- IN 20: Additional deduction for learnership allowance
- National Treasury has published the 2021 draft tax Bills
- Guide to the Urban Development Zone (UDZ) Allowance (Issue 8)
- Guide on valuation of assets for Capital Gains Tax purposes (issue 5)
- Public benefit organization (PBO) guide
- IN 69: Game farming (Issue 3)
- IN 79: Produce held by nursery operators (Issue 3)
- The latest Tax Practitioner Connect newsletter has been released by SARS
- Draft Interpretation Note - Disposal of Assets by Deceased Person, Deceased Estate and Transfer of Assets between Spouses
- Draft Tax Exemption Guide for Institutions, Boards or Bodies
- Draft Tax Exemption Guide for Companies Wholly Owned by Institutions, Boards or Bodies
- IN 43: Circumstances in which certain amounts received or accrued from the disposal of shares are deemed to be of a capital nature
- National Treasury has published the second batch of draft tax bills relating to emergency tax relief measures
- LDC Taxpayer v CSARS (IT 24888)
- Guide on the Taxation of Franchisors and Franchisees (Issue 2)
- Draft IN: Reduced Assessments: “Readily Apparent Undisputed Error”
- Guide on Income Tax and the Individual (2020/21)
- The latest Tax Practitioner Connect newsletter has been released by SARS
- Amendment of the term “cryptocurrency”
- Guide: Taxation in South Africa
- Peri Formwork Scaffolding Engineering (Pty) Ltd v CSARS
- Proposed amendment to the change in use adjustment from the temporary letting of residential property
- A new version of e@syFile has been released by SARS
- Opening of third party data submission period and an updated IT3 third party data system
- Average Exchange Rates
- Trusts 2021 filing season
- Deferral Payment Arrangements on eFiling
- Corporate Income Tax enhancements
- Updated personal insolvency information made available on the SAR website
- Draft Tax Exemption Guide for Small Business Funding Entities
- Updated Admin Penalties for Personal Income Tax
- Draft IN: Associations – funding requirements
- The difference between a verification and an audit
- Completing a tax return for a non-resident who has ceased to be resident in the current, or any prior year of assessment
- The latest Tax Practitioner Connect newsletter has been released by SARS
- How to update/add a new Registered Representative
- Media Release: CSARS v Gary van der Merwe
- Employer Interim Reconciliation 2021
- Mukuru Africa (Pty) Ltd v CSARS (520/2020)
- Submitting an application for Tax Exemption
- Deal reached in respect of global minimum corporate tax of 15%
- Status overview of DTAs and Protocols
- Mr K v CSARS (24682)
- CSARS v FP (Pty) Ltd (25330; 25331; 25256) [2021] ZATC 8 (19 October 2021)
- Due date for third party data submission: 31 October 2021
- CSARS v Spur Group (Pty) Ltd (320/2020)
- CSARS v Van der Merwe and Others (7255/2019 )
- Draft Guide to the Voluntary Disclosure Programme
- Update on share valuations for Estate Duty
- BGR (VAT) 57: Whether “consideration” includes transfer duty
- How to Complete the Registration Amendments and Verification Form Guide
- The latest Tax Practitioner Connect newsletter has been released by SARS
- SARSTC IT 25390
- Rappa Resources (Pty) Ltd v CSARS (21/21045)
- CV v CSARS (A322/2019) [2020] ZAWCHC 140 (30 October 2020)
- SARS Annual Report for 2020 -2021
- Guide on How to submit a dispute via eFiling
- Late submission of return penalty to be imposed where one or more personal income tax returns are outstanding.
- Updated Guide on the Determination of Medical Tax Credits issued by SARS
- Draft IN: Meaning of “employee” for purposes of the Employment Tax Incentive Act
- MR K v CSARS (IT 14232)
- Draft IN: Extraordinary dividends treated as income or proceeds on disposal of shares
- VAT Rulings Process Reference Guide (Issue 3 )
- IN 118: Value-Added Tax Consequences of Points-Based Loyalty Programmes
- IEA Taxpayer v CSARS case no: VAT 1908
- BGR 58: Purchase of different types of annuities at retirement.
- BPR 370: Registration of shares in the name of beneficial holder.
- Publication of explanatory summary of the Tax Administration Laws Amendment Bill, 2021.
- Tax Guide for Small Businesses (2020/2021)
- IN 70: Supplies made for no consideration
- Tax Directive Enhancements
- BPR 368: Payments made pursuant to an agreement relating to a permission to occupy
- BPR 369: Deductibility of interest incurred pursuant to liquidation
- CSARS v FP (Pty) Ltd (SARSTC 25330; 25331 and 25256)
- ABC Trading v CSARS (IT 25242/2021)
- Arena Holdings (Pty) Ltd t/a Financial Mail v SARS (88959/2019)
- ABC Limited v CSARS (0092/2019)
- Continued collaboration towards tax transparency through exchange of information
- The latest Tax Practitioner Connect newsletter has been released by SARS
- Incidences of non-compliance subject to a fixed amount penalty
- Introduction of the term “associated enterprise” to the SA transfer pricing regime postponed
- Frequently asked questions in respect of Draft Interpretation Note 28
- VAT Connect Newsletter: Issue 13 (November 2021)
- CSARS v Esibonga Investment (Pty) Ltd and Others (16177/21) [2021] ZAWCHC 250 (2 December 2021)
- Arena Holdings (Pty) Ltd t/a Financial Mail v SARS (88959/2019)
- SARS “freeze” period from 16 December to 15 January
- The Government Connect newsletter has been released by SARS
- Deceased Employee – responsibility of the Employer
- 2022 Key Collection Dates
- CSARS v Raphela and Others (2091-2021) [2021] ZAGPPHC 191 (29 March 2021)
- SARS releases a model and draft legislative framework in respect of an advance pricing agreement programme for South Africa.
- The latest Tax Practitioner Connect newsletter has been released by SARS
- Updated lists of countries made available for purposes of Country-by-Country Reporting
- Enhancements were implemented to the Tax Directives system.
- XYZ (Pty) Ltd v CSARS (IT 24790)
- CZY v CSARS (IT 24988)
- Public Notice 1594 prescribing the particulars that a tax invoice must contain
- Average Exchange Rates
- W Taxpayer v CSARS (IT 45672)
- CDC (Pty) Ltd v CSARS (SARSTC 2020/95)
- ABCDE SA (Pty) Ltd v CSARS (SARSTC IT 24596)
- CSARS v SAV South Africa (Pty) Ltd (SARSTC IT 25117)
- Purveyors South Africa Mine Services (Pty) Ltd v CSARS (135/2021) [2021] ZASCA 170
- Interest Rates
- Tax Amendment Acts
- Tax deductions (PAYE) on pension or annuity
- Updated Turnover Tax submission channels
- Interest Rates
- The SMME Connect newsletter has been released by SARS
- Status overview of DTAs and Protocols
- BCR 78: Employee Share Scheme – shares in a foreign company
- CSARS v Hamiltonn Holdings (Pty) Ltd and Others (2020/35696)
- ZZZ Venture v CSARS (Case no VAT 2060
- An updated draft Interpretation Note on intra-group loans has been issued by SARS for public comment
- CSARS v Van Zyl and Others (37351/2020 )
- SMME Traders and Travellers webpage
- The latest Tax Practitioner Connect newsletter has been released by SARS
- A number of guides have been released by SARS
- A number of draft interpretation notes have been issued by SARS
- BGR 60: Disqualification as a qualifying company under section 12R(4)(b
- F Taxpayer v CSARS ( IT 45842)
- Guide on how to complete the income tax return (ITR14) for companies
- A document answering frequently asked questions in respect of insolvent estates of individuals has been issued by SARS
- Ceasing to be a tax resident of South Africa
- Taxpayer W v CSARS (IT 24622)
- Section 20: Assessed Losses 2022
- Due date for third party data submission: 31 October 2021
- Increase in employment tax incentive values from 1 March 2022
- Applying for a financial year-end change: Corporate income tax return (ITR14)
- Travel eLogbook 2022
- Income tax notices
- Tax deduction tables
- Interest Rates
- The latest Tax Practitioner Connect newsletter has been released by SARS
- IN28: Home office expense
- L’Avenir Wine Estate (Pty) Ltd v CSARS ( 16112/2021)
- Taxpayer M v CSARS (IT 45585)
- Interest Rates
- New channel to register a trust
- Guide for employers in respect of employees' tax for 2023
- Barnard Labuschagne Incorporated v CSARS and Another (CCT 60/21)
- PAYE annual reconciliation 2022
- Transfer duty applications
- Distribution of funds to non-resident trusts by resident trusts
- Revised 2022 Draft Rates Bill
- PAYE admin penalties on eFiling
- How to view third party data returns
- Commissioner, South African Revenue Service v Sasol Chevron Holdings Limited ( 1044/2020)
- The SMME Connect newsletter (issue 2) has been released by SARS
- Definition of a “public benefit organisation”
- The latest Tax Practitioner Connect newsletter has been released by SARS
- Legislative changes to tax directive process
- IN 58: Principles enunciated by the Brummeria case
- BPR 372: Whether lease payments for use of equipment constitute royalties
- IN119: Deductions in respect of improvements to land or buildings not owned by a taxpayer
- IN102 (Issue 2): Classification of Risk Policy
- BGR 30 (Issue 2): Allocation of direct and indirect expenses within and between an insurer’s funds
- IN 120: Deduction in respect of intellectual property
- BPR 374: Determination of group of companies
- Taxpayer H v CSARS (SARSTC 14213)
- Interest Rates
- BPR 373: Securities transfer tax (STT) implications of a proposed transfer of listed shares.
- Income Tax Filing Season 2022
- Comprehensive Guide to Dividends Tax (Issue 5)
- Taxpayer M v CSARS ( VAT 1826)
- Income Tax Filing Season 2022
- Draft IN: Persons not eligible to register as a tax practitioner and deregistration of registered tax practitioners.
- The latest Tax Practitioner Connect newsletter has been released by SARS
- BCR 079: Cancellation of share exchange
- IN 121: Deduction of medical lump-sum payments
- Guide on the Determination of Medical Tax Credits (Issue 14)
- Tax exemption guide for institutions, boards or bodies
- Guide on Income Tax and the Individual (2021/22) (Issue 17)
- Public notice in terms of section 23(f) with regard to changes in particulars of a registered VAT vendor.
- The latest Tax Practitioner Connect newsletter has been released by SARS
- Trust Filing Season 2022
- VAT 404 Guide for Vendors (Issue 14)
- Commissioner for the South African Revenue Service v Capitec Bank Limited [2022] ZASCA 97
- Rennies Travel (Pty) Ltd v SARS [2022] ZASCA 83
- Frequently Asked Questions: Deceased Estates
- How does auto-assessments work?
- Tax Exemption Guide for Recreational Clubs (Issue 4)
- The latest Tax Practitioner Connect newsletter has been released by SARS.
- Interest Rates
- When is a company or a close corporation liquidated?
- Frequently Asked Questions: Domestic Reverse Charge Regulations
- BPR 375: Unbundling of shares in a CFC
- SACS (Louis Trichardt) v Commissioner for the South African Revenue Service (40420/2020; 17064/2021)
- The latest VAT Connect newsletter has been released by SARS
- Foreign Suppliers of Electronic Services Guide (Version 6)
- FAQs - SARS Tax Practitioner Readiness Programme
- Emigration withdrawal changes in the directive application process
- The latest Tax Practitioner Connect newsletter has been released by SARS
- Taxpayer A v Commissioner for the South African Revenue Service (IT 25042)
- Regulation on domestic reverse charge relating to valuable metal
- BPR 377: Withholding of dividends tax at a reduced rate
- Interest Rates
- Average Exchange Rates
- Draft IN 112 (Issue 2): Section 18A audit certificate
- Draft IN: The value-added tax treatment of debt collection
- Removal of the supplementary declaration for companies or close corporations
- Tax Practitioner Connect Newsletter
- Draft Guide on the Taxation of Farming Operations
- Multilateral Mutual Administrative Assistance
- Particulars that a tax invoice must contain for supplies made by electronic service providers
- New ADR1 and ADR2 forms has been issued for manual dispute submissions for other tax types.
- Draft amendments to Section 11D of the Income Tax Act - the research and development tax incentive.
- Tax Guide for Small Businesses (2021/2022 issue)
- CSARS v Airports Company South Africa
- Draft Interpretation Note: Section 31 – Definition of “Associated Enterprise”
- Commissioner for SARS v The Thistle Trust (Case no. 516/2021 )
- Withdrawal of practice note 31 and 37
- BPR 382: Rebate in respect of foreign taxes
- Tax Guide for Share Owners (Issue 8)
- Interest Rates
- Traveller declaration
- Draft Interpretation Note – Section 12Q: Exemption of Income Relating to South African Ships used in international shipping
- Interest Rates
- Interpretation Note 125 – Associations: Funding Requirement
- IN 126 – Extraordinary dividends treated as income or proceeds on the disposal of shares
- VAT Connect Newsletter: Issue 15 (December 2022)
- BPR 387: Attribution of Nett Income to a public benefit organisation
- Tax cases
- Non-Executive Directors (VAT and PAYE)
- Puma Energy Procurement South Africa (Pty) Ltd v CSARS
- Tax Exempt Institutions Connect Newsletter: Issue 2
- Tax Practitioner Connect Newsletter: Issue 39 (January 2023)
- Lance Dickson Construction CC v Commissioner for the South African Revenue Service