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Limitation on utilization of assessed loss (Section 20 of the Income Tax Act) TAX FOCUS

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Extension of the Learnership Tax Incentive (12H) TAX FOCUS

Extension of the Learnership Tax Incentive (12H)

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Taxation of sale and leaseback arrangements TAX FOCUS

Taxation of sale and leaseback arrangements

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Putting an end to the abuse of the Employment Tax Incentive (“ETI”) TAX FOCUS

Putting an end to the abuse of the Employment Tax Incentive (“ETI”)

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SARS issues Draft Interpretation Note on Intra-group Loans TAX FOCUS

SARS issues Draft Interpretation Note on Intra-group Loans

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BEPS MLI submitted to Parliament for ratification

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March/ April Issue I 2022 Tax Focus

Tax Focus - March/ April Issue I 2022

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