Showing 3 of 3 content results
SARS is implementing smart borders to enhance trade and traveler facilitation integrity
Tax Focus SARS is implementing smart borders to enhance trade and traveler facilitation integrity
How does SARS incorporate smart borders to enhance trade and traveller facilitation?
1 min read | 30 Jan 2024
Employees’ Tax Registration Requirements for Non-resident Employers in South Africa
Tax Focus Employees’ Tax Registration Requirements for Non-resident Employers in South Africa
The proposed change in the Income Tax Act aims to treat all employers the same.
Nokukhanya Madilonga
Nokukhanya Madilonga
| 1 min read | 29 Jan 2024
Who is the employer for VAT purposes? SARS vs Citibank
Tax Focus Who is the employer for VAT purposes? SARS vs Citibank
A recent court case ruled that Citibank's South African branch (Citibank SA) must pay VAT for seconded employees from its offshore related parties, as their services were considered "imported services" under VAT purposes.
1 min read | 29 Jan 2024