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Interest(ing) withholding tax

Interest(ing) withholding tax

27th January 2016 The Taxation Laws Amendment Act of 2015 (“Amendment Act”) was promulgated on 8 January 2016 and contains a number of legislative changes to the... 

Africa tax in brief

Africa tax in brief

27th January 2016 ANGOLA: Budget Law 2016 adopted by National Assembly The Angolan National Assembly adopted the final version of Budget Law 2016 on 11 December... 

Exemption from STT for collateral

Exemption from STT for collateral

20th January 2016 For years, the South African securities lending industry has been lobbying for an exemption from securities transfer tax (“STT”) for the outright... 

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Is your sale of land in instalments subject to the National Credit Act, 34 of 2005?

Is your sale of land in instalments subject to the National Credit Act, 34 of 2005?

18th January 2016 The confusing definition of “instalment sale agreements” in the Act In terms of the National Credit Act (“the Act”), an instalment agreement is... 

Could failing to pay your rates, taxes, water and electricity charges lead to termination of your water and electricity supply?

Could failing to pay your rates, taxes, water and electricity charges lead to termination of your water and electricity supply?

18th January 2016 Termination of electricity supply due to non-payment of an electricity account A landlord may not, without a court order, terminate the supply of... 

Africa tax in brief

Africa tax in brief

18th November 2015 ANGOLA: New Private Investment Law On 30 September 2015, Presidential Decree No. 184/15 terminated the existence of the National Agency for Private... 

Proposed amendments to the rules of prescription - does this leave a taxpayer with any certainty?

Proposed amendments to the rules of prescription - does this leave a taxpayer with any certainty?

18th November 2015 A fundamental reason for the existence of the rules of prescription in our tax law is to provide a taxpayer with certainty as regards its tax... 

SARS amendments to the Trust Income Tax Return for 2015

SARS amendments to the Trust Income Tax Return for 2015

18th November 2015 During the 2014 tax year, the South African Revenue Service (“SARS”) introduced a new income tax return for trusts (ITR12T) which was much more... 

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