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25 May 2013
                       
 
 
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20 May 2013
 
 
Consideration received for the surrender of a right to acquire shares under Section 8(c)
Cliffe Dekker Hofmeyr
The South African Revenue Service (SARS) issued Binding Private Ruling 147 (ruling) on 14 May 2013. It deals with the tax treatment of compensation received by an employee for the surrender of a...
 
 
15 May 2013
 
SAICA: Statement by the South African Institute of Chartered Accountants, on recognition from South Africa Revenue Service as one of the controlling bodies of tax practitioners (15/05/2013)
STATEMENT
The South African Institute of Chartered Accountants (SAICA) has received recognition as a controlling body for tax practitioners by the South African Revenue Service (SARS). Piet Nel, SAICA’s...
 
 
18 Apr 2013
 
Paying SARS by cheque
Cliffe Dekker Hofmeyr
Judgment was delivered on 6 March 2013 in the North Gauteng High Court in the matter between Kirsten and Thomson CC t/a Nashua East London v The Commissioner of the South African Revenue Service....
 
 
17 Apr 2013
 
Understatement penalty: What does 'reasonable care not taken in completing return' actually mean?
Cliffe Dekker Hofmeyr
The Tax Administration Act, No 28 of 2011 (TAA) introduces the 'understatement penalty' in Chapter 16. Section 223 contains an 'understatement penalty percentage table'. According to the SARS Short...
 
 
18 Mar 2013
 
Cliffe Dekker Hofmeyr rankings in Chambers Global 2013
Cliffe Dekker Hofmeyr
The Chambers Global Guide 2013 rankings were published on 15 March 2013. Cliffe Dekker Hofmeyr is ranked in eleven practice areas this year and 25 individual rankings were achieved. Six directors...
 
 
29 Nov 2012
 
Claiming input tax on professional membership fees
Cliffe Dekker Hofmeyr
The issue of professional membership fees and the deductibility of input tax by employers that settle these fees on an employees’ behalf, has always been a contentious issue. SAICA recently...
 
 
03 Aug 2012
 
Widespread diesel rebate audits in mining sector
Cliffe Dekker Hofmeyr
SARS is at the moment carrying out wide-spread diesel rebate audits in the mining sector. On completion of such an audit the mining company usually receives a 'Letter of audit findings' to which it...
 
 
31 Jul 2012
 
Renewable energy tax allowance extended for supporting structures
Cliffe Dekker Hofmeyr
The Taxation Laws Amendment Bill 2012 (TLAB) proposes an amendment to s12B of the Income Tax Act, No 58 of 1962 (Act) to provide a capital allowance in relation to supporting structures for...
 
 
22 Mar 2012
 
A closer look at tax-breaks that may impact software developers
CLIFFE DEKKER HOFMEYR
Recent amendments to s11D of the Income Tax Act 58 of 1962 (Act) signify wholesale changes in the way research and development (R&D) activities will be interpreted going forward. Until 31 March...
 
 
30 Jan 2012
 
When can SARS recharacterise contractual arrangements for taxation purposes?
CLIFFE DEKKER HOFMEYR
Tax planning structures normally involve multiple parties. Sometimes the individuals and/or legal entities involved are inter-connected. The tax benefits generated through such structures, almost...
 
 
09 Sep 2011
 
Australia introduces carbon-pricing mechanism
CLIFFE DEKKER HOFMEYR
In December 2010, National Treasury released a discussion paper on the introduction of a carbon-pricing mechanism in South Africa. The paper followed the announcement in 2009 that government is...
 
 
22 Jun 2011
 
Special foreign tax credit for management fees
CLIFFE DEKKER HOFMEYR
The normal rule is that SA residents are taxed on their world-wide income. They are then entitled to a tax credit against normal SA tax payable in respect of foreign taxes paid. Thus no foreign tax...
 
 
Unification of source rules
CLIFFE DEKKER HOFMEYR
Since the introduction of residence-based taxation, SA residents are taxed on their world-wide income. In respect of tax paid overseas (on income from abroad), SA residents are eligible for tax...
 
 
19 Mar 2008
 
SA: Manuel: Introduction of Taxation Laws Amendment Bills (19/03/2008)
Topics
Introductory speech by the Minister of Finance T Manuel on the Taxation Laws Amendment Bills
 
 
 
                       
 
 
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