Africa Business In Brief
issue 464 | 04 Sep 2022
issue 464
READ MORE
Government publishes draft Block Exemption Regulations for Small, Micro and Medium-Sized Businesses, 2022.
01 Sep 2022
The public has been given a period of 30 days from this date to make written submissions to the Acting Director-General on these new regulations
READ MORE
Employment equity changes imminent: Department confirms consultation on sector targets
01 Sep 2022
BY Lauren Salt AND Amy Pawson
The Bill empowers the Minister of Labour to identify national economic sectors for the purposes of the administration of the Act and to determine numerical targets for such sectors.
READ MORE
Africa Tax in Brief
30 Aug 2022
BY Celia Becker
The latest tax news and developments across Africa
READ MORE
Determination of application to set aside Zondo Commission subpoena delayed
30 Aug 2022
BY Aslam Moosajee AND Shenaaz Munga
A respondent must be given an opportunity to be heard before a Court grants any relief against them
READ MORE
Economic recovery: What is the real cost of the 1% reduction in the corporate income tax rate?
30 Aug 2022
BY Kristel van Rensburg
As lower revenue often culminates in higher debt levels, many companies are shackled by debt and fragile balance sheet positions. Government and private debt levels rose to record levels in emerging markets and developing economies.
READ MORE
Tax implications of remote working arrangements – OECD guidelines
30 Aug 2022
BY Arnaaz Camay AND Ntokozo Zwane
The general definition of a permanent establishment is a fixed place of business through which the business of an enterprise is wholly or partly carried on.
READ MORE
Contributed tax capital, revisited
30 Aug 2022
BY Michael Reifarth
The definition of CTC has undergone certain refinements in the previous and current legislative amendment cycle in an attempt to curb avoidance concerns of National Treasury.
READ MORE
What constitutes a “bona fide inadvertent error” for purposes of understatement penalties?
30 Aug 2022
Reasonable care requires the taxpayer to take the degree of care that would be expected of a reasonable and prudent taxpayer in the position of the taxpayer concerned to fulfil his or her tax obligations.
READ MORE
SARS requests for information: think before you ink
30 Aug 2022
BY Nicolette Smit
A person or taxpayer that receives a request for information must provide the relevant material to SARS at the place and in the format within the time period specified in the request
READ MORE
The intricacy of claiming VAT deductions
30 Aug 2022
BY Seelan Moonsamy AND Charles de Wet
The entitlement of a vendor to claim a deduction of input tax or to claim a deduction of a notional amount is a central feature of the South African VAT system
READ MORE
tax in brief
30 Aug 2022
Below, please find issue 90 of ENSafrica’s tax in brief, a snapshot of the latest tax developments in South Africa.
READ MORE
VAT and SARS’ risk-engine: Does enforcement foster voluntary compliance?
30 Aug 2022
BY Annelie Giles
VAT is a self-assessment tax, which means the taxpayer (vendor) bears the obligation to calculate its VAT liability or refund for each tax period and to declare the results in its VAT returns which it files with SARS
READ MORE
Africa Business In Brief
issue 463 | 28 Aug 2022
issue 463
READ MORE
ENSafrica statement regarding Jonathan Barron Rothschild
26 Aug 2022
Statement
READ MORE
