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10th November 2015 On 28 October 2015, we reported on the trumping provision of the Broad‐Based Black Economic Empowerment Amendment Act 46 of 2013, which came into... →
30th October 2015 In response to the recommendations of the inter-ministerial committee established by the President in August 2015 to consider factors relating to... →
23rd October 2015 Introduction Sections 11(a) and 23(g) of the Income Tax Act No. 58 of 1962 (“the Act”) are commonly referred to as the “general deduction formula”.... →
23rd October 2015 This article sets out a brief summary of some of the proposed amendments introduced by recent South African draft Tax Bills. The article focuses on... →
Proposed amendments to the Tax Administration Act no. 28 of 2011 – keeping up with international standards
21st October 2015 The purpose of the Tax Administration Act No. 28 of 2011 (“the TAA”), is to ensure the effective and efficient collection of tax, by aligning the... →
21st October 2015 While the Tax Administration Act, 28 of 2011 (“the TAA”) determined and consolidated the powers and duties of South African Revenue Service... →
20th October 2015 It is well known that since new leadership was voted into government following the 18th National Congress of the Communist Party of China, it has... →