Insights

SARS Excise division has published a second draft relating to creating a new warehousing type.

A recent ruling by the Tax Court in the case of ABD Limited v CSARS marked a notable shift in how South Africa approaches disputes over transfer pricing.

This article deals with remedies other than objection and appeals that are at taxpayers’ disposal to challenge assessments raised or decisions made by SARS.

Can waste disposal companies claim tax depreciation allowance/deduction on environmental waste disposal assets in terms of S12C of the Income Tax Act?

Your Ultimate Tax Guide for 2024/25

Finance Minister Godongwana discussed the 2024 Budget and its key challenges. We provide an analysis of major budget items.

In today’s rapidly changing business landscape, innovation has become an indispensable driver of success.

The kingdom has unveiled a generous tax incentive programme to attract foreign companies to establish their regional headquarters within its borders.

How SARS assesses the investment income for spouses married in Community of Property (COP)

In November 2022, SARS announced its plan to remove Practice Note 31 (PN31) starting from March 1, 2023. This will affect assessment years that begin after that date.

Entities that qualify as welfare organizations may register for VAT purposes

On a high level, APAs now enable multinational entities to agree with tax authorities on a transfer price for transactions with foreign-related entities.