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Africa Tax Desk
Nigeria's Transfer Pricing Returns & CbCR Notifications - Migration from E-TP Plat to Tax Promax
The migration of the filing of Transfer Pricing (TP) Returns (TP Declaration & TP Disclosure) and Country-By-Country Reporting Notification in Nigeria, from the E-TP Plat to Tax Promax Platform is a welcome development.
Tax Focus
Two Pot Retirement System
This new system will apply to all retirement funds, that is, both private sector and public sector funds.
Draft Amendments Rules
Customs and Excise Act - No.91 of 1964
SARS Excise division has published a second draft relating to creating a new warehousing type.
A Shift in South Africa’s Approach on Transfer Pricing Disputes
ABD LIMITED V CSARS, TAX COURT, CASE NO IT 14302
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.
Tax disputes
Consideration of remedies other than objection and appeal
This article deals with remedies other than objection and appeals that are at taxpayers’ disposal to challenge assessments raised or decisions made by SARS.
Strengthening Cyber Security
The crucial role of Internal Audit
The role of Internal Audit in enhancing Cybersecurity
Addressing Cybersecurity Challenges in 2024
Strategies and Recommendations
Implementing these strategies is crucial for organizations to bolster cybersecurity defenses and combat evolving threats.
BUSINESS RISK SERVICES
Internal Audit and Programme Assurance
The continued tragic failure rate of Projects requires Internal Audit to be part of the solution and not bystanders.
Cybersecurity Insurance:
Are you cyber insurable?
Cybersecurity insurance emerges as a crucial tool, offering protection against various cyber incidents.
SOUTH AFRICAN BUSINESS PULSE
Anticipating how election dynamics and business optimism will impact each other
Mid-market businesses in SA anticipate challenges and opportunities in the next year, influenced by economic factors and the upcoming 2024 general elections.
IBR : Q1 2024
Investment in technology
Considering investment intentions, mid-market businesses express a strong interest in investing in technology, with expectations of increased investment compared to the previous period.
IBR -Q1 2024
Uncovering South Africa's Q1 2024 Constraints
South Africa's optimism about the economic outlook surged significantly in the latter half of 2023, rising by nine points to reach 53%.
IBR : Q1 2024
Exploring the nation's mid-market optimism
Optimism among South African mid-market businesses is once again under pressure, declining from 53% in H2 2023 to 48% in Q1 2024.
Section 12C(1)(a) special depreciation allowance on landfill cells
Interpretation of s12C, s13 and s37B(1): The Enviroserv Supreme Court of Appeal of South Africa Case Perspective
Can waste disposal companies claim tax depreciation allowance/deduction on environmental waste disposal assets in terms of S12C of the Income Tax Act?
SHEroes Beyond Internal Audit
Ignite your flame: Mastering the Art of Personal Branding
Building a strong personal brand is essential for internal auditors looking to stand out in a competitive industry.