Proposed amendments to the Tax Administration Act
The draft Tax Administration Laws Amendment Bill 2014 ("DTLAB 2014”) was published for public comment by National Treasury on 17 July...
Interest withholding tax – are you ready for 1 January 2015?
In just over 3 months’ time, the interest withholding tax ("IWT”) will come into effect - more than four years after the initial release...
New VAT rules may negatively affect farmers’ cash flows
Usually, farmers are registered to pay VAT on a six-monthly cycle. This means that these farmers have to finance the VAT that they incur...
Improvements effected on land not owned by the taxpayer
On 1 October 2014, the South African Revenue Service (SARS) released Binding Private Ruling 180 (Ruling) dealing with the question of...
Accommodation provided to employees
Some employers provide residential accommodation for their employees, especially when the employees work far from their homes. While this...
Coming soon – changes to the dispute forms and process
All saved or pending income tax dispute forms, Notice of Objection (NOO) or Notice of Appeal (NOA), will be deleted from eFiling after 31...