Emigration withdrawal changes
Changes have been made to the supporting documentation required in respect of the Tax Directive process when emigration takes place.
Alert 55
In this week's alert:
* Emigration withdrawal changes in the directive application process
* FAQs - SARS Tax Practitioner Readiness Programme
* Foreign Suppliers of Electronic Services Guide (Version 6)
* SACS (Louis Trichardt) v Commissioner for the South African Revenue Service (40420/2020; 17064/2021)
* Emigration withdrawal changes in the directive application process
* FAQs - SARS Tax Practitioner Readiness Programme
* Foreign Suppliers of Electronic Services Guide (Version 6)
* SACS (Louis Trichardt) v Commissioner for the South African Revenue Service (40420/2020; 17064/2021)
FAQs - SARS Tax Practitioner Readiness Programme
The responses by SARS to the Frequently Asked Questions from the SARS Tax Practitioner Readiness Programme, held on 28 and 29 June 2022, have been released by SARS.
Foreign Suppliers of Electronic Services Guide
SARS has published version 6 of the Foreign Suppliers of Electronic Services Guide
SACS (Louis Trichardt) v CSARS
Two applications were brought before the High Court in which relief was sought against SARS. The first application was to preclude SARS from auditing, assessing or making computations in respect of tax liabilities for the 2013 to 2016 years of assessment, while the second application intended to preclude SARS from raising additional assessments in respect of the same years of assessment.