Articles

When SARS Must Provide Grounds for Assessment

This case deals with SARS’ compliance with section 96 of the Tax Administration Act and the need to provide the taxpayer with a statement of the grounds for assessment.

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Dividends Tax: South Africa’s Most-Favoured Nation Clauses

Here we briefly outline the general tax implications when dividends are declared by a company that is a tax resident of South Africa to a shareholder that is not a tax resident of South Africa, as well as dividends declared by a company that is not a tax resident of South Africa to a shareholder that is a tax resident of South Africa.

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Repealing the Unilateral Tax Relief Provision Pertaining to Foreign Remuneration 2.0

One of the proposals in the Draft Taxation Laws Amendment Bill,, is that the foreign employment remuneration exemption under section 10(1)(o)(ii) of the Income Tax Act be repealed. South African resident persons rendering services abroad will therefore have their remuneration subjected to South African tax as well as foreign tax. National Treasury and SARS have published a draft response document, and here follows the anticipated changes to this unilateral tax relief provision.

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Voluntary Disclosure Programme: Understatement penalty requirement

In the event of an 'understatement' by a taxpayer, the taxpayer must pay, in addition to the tax payable for the relevant period, the understatement penalty, unless the 'understatement' results from a bona fide inadvertent error.


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Political Parties, Social Media & Schools: Unlawful Mix?

What many people do not know is that in terms of the Schools Act there is a legal prohibition on political activity during school time at public schools.

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Customs Update – Reporting of Conveyances and Goods

As has been widely publicized, licensing and registration is no longer going to be introduced as the first phase of implementation of the new Customs Legislation.

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Social Media Plans Gone Wrong

It is often very difficult to anticipate how the audience will interpret an advert or whether it will cause offence.

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Restraint of Trade: The Vexed Question – Is It Reasonable?

The reasonableness of a restraint of trade agreement is a matter for the court to determine, and the fact that parties to the restraint of trade may have accepted or described it as reasonable is of no consequence.

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Historical Municipal Debt: A Thing of the Past for New Property Owners

The courts have finally come to the rescue! The North Gauteng High Court handed down a judgement on 7 November 2016 in the case of Chantelle Jordaan and Others v The City of Tshwane Metropolitan Municipality and Others.

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Retirement Funds Required to Implement Default Arrangements

The final version of the Default Regulations to the Pension Funds Act, 1956, was signed into law by the Minister of Finance on 25 August 2017 and came into effect on 1 September 2017. The media statement issued by National Treasury together with the regulations explained that the regulations are “meant to improve the outcomes for members of retirement funds by ensuring that they get good value for their savings and retire comfortably”.

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