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On 29 May 2017, Judge Fabricius delivered judgment in the Gauteng High Court in the case of Pienaar Brothers (Pty) Ltd vs Commissioner for the South African Revenue Service and [...]

On 26 October 2016, the South African Minister of Finance tabled the Rates and Monetary Amounts and Amendment of Revenue Laws Bill, Bill 19 of 2016, in Parliament when he [...]

Where a foreign company renders professional services to a South African company, it is important that the foreign entity considers whether, as a result of rendering such services, the foreign [...]

A taxpayer who receives an assessment from the Commissioner: South African Revenue Service with which they do not agree, is entitled to lodge an objection against that assessment and Chapter [...]

The Tax Administration Act 28 of 2011 ('the TAA') which took effect on 1 October 2012 contained provisions regulating the issue of tax clearance certificates by the South African Revenue [...]

On 18 November 2014 Wepener J delivered judgment in the case of Mr Z v The Commissioner for South African Revenue Service, case number 13472 in the Tax Court Johannesburg [...]

Section 163 of the Tax Administration Act 28 of 2011 ('TAA') provides that a senior SARS official may authorise an ex parte application to the High Court for an order [...]

The Washington Post reported on 5 March 2014 that NBC News had agreed to pay the family of the late Reeva Steenkamp, the woman killed by Oscar Pistorius, for its [...]

The new rules governing objections and appeals were promulgated under section 103 of the Tax Administration Act No. 28 of 2011 ('TAA') in Government Gazette 37819 on 11 July 2014. [...]

Under the provisions of the Tax Administration Act, the Commissioner: South African Revenue Service ('SARS') is entitled to request that a taxpayer submits relevant material that SARS requires in terms [...]

It is no hidden secret that unemployment in South Africa remains considerably high. According to the World Economic Forum Global Risk 2014 Report, structural unemployment and underemployment appears second overall [...]

A Taxpayers' Charter setting out the rights and obligations of taxpayers in South Africa was published for the first time during 1997. That Charter contained a statement of intent insofar [...]

Prior to the enactment of the Tax Administration Act No. 28 of 2011 ('TAA'), the Commissioner: South African Revenue Service ('Commissioner') was required to apply for a preservation order under [...]

It has a long been a principle of company law that the debts of a company are not the debts of its shareholders. It may be a surprise to some [...]

On 21 February 2014 the Convention on Mutual Administrative Assistance in Tax Matters, ('the Convention') as amended, by the provisions of the Protocol amending the Convention on Mutual Administrative Assistance [...]

Introduction The levying of tolls for the use of certain highways in Gauteng, the so called e-tolls, took effect on 3 December 2013. It is therefore appropriate to consider the [...]

Introduction The levying of tolls for the use of certain highways in Gauteng, the so called e-tolls, took effect on 3 December 2013. It is therefore appropriate to consider the [...]

Billionaire Mark Shuttleworth certainly did well when he disposed of his business - he realised approximately R4,2bn. He decided to emigrate from South Africa on February 23 2001. As a [...]