VAT reverse charge and mine material
19 Feb 2023
BY Annelie Giles
Failure to apply the DRC Regulations to supplies of valuable metal will result in the supplier and purchaser, being VAT registered vendors, being held jointly and severally liable for any VAT loss suffered by the fiscus in this regard.
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Time bars taxpayers from correcting readily apparent undisputed errors
19 Feb 2023
BY Robert Gad AND Taryn Solomon
There are provisions within the Tax Administration Act, 2011 (the “TAA”) which allow taxpayers to request assessment corrections without having to rely on the often protracted dispute resolution procedures provided for in the TAA.
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Another reminder that SARS bears the onus of proving understatement penalties
19 Feb 2023
BY Arnaaz Camay AND Prishni Chetty
ARS disagreed with the Taxpayer and submitted that CGT should have been paid when the Taxpayer disposed of the property to KMC, which the Tax Court agreed with.
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What to expect for carbon tax in the 2023 Budget
19 Feb 2023
BY Mansoor Parker
The Minister of Finance, Enoch Godongwana, will announce new tax proposals in the 2023 Budget which will be delivered on 22 February 2023.
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SCA rules on the imposition of USP where a taxpayer relied on an opinion
19 Feb 2023
BY Carmen Gers
When entering into complex transactions, taxpayers often ask experts for advice to make sure they understand how the transactions will affect their taxes
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Avoid future headaches: raising all grounds of objection is critical in SARS tax disputes
19 Feb 2023
In recent years, SARS’ appetite for litigation seems to have grown exponentially and a dispute with SARS tends to end up in litigation either in the Tax Court or the High Court.
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Africa Business In Brief
issue 484 | 19 Feb 2023
issue 484
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ENSafrica celebrates high rankings in the 2023 Chambers Global Guide
17 Feb 2023
ENSafrica has earned recognition in the 2023 Chambers Global Guide Rankings, with 122 rankings, including 86 individual rankings and 36 practice area rankings.
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Examining competition in South Africa's fresh produce market: competition commission sets final terms of reference
16 Feb 2023
On 14 February 2023, the Competition Commission published its Final Terms of Reference to establish a market inquiry into the fresh produce market of South Africa.
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Occupational Health and Safety Update: South Africa's New Major Hazard Installation Regulations 2022
16 Feb 2023
The new Regulations contain an undated notice advising of the intent of the Minister to make regulations (see page 4 of the Regulation Gazette).
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Predictions for what could lie ahead for South Africa in the 2023 budget speech
16 Feb 2023
BY Charles de Wet
South Africa's finance minister, Enoch Godongwana, is set to deliver his budget speech on 22 February amid significant challenges for the country's public finances. Here's what you can expect.
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Africa Business In Brief
issue 483 | 12 Feb 2023
issue 483
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The Dr Zhivago Copyright case
07 Feb 2023
BY Gaelyn Scott
Dr Zhivago was a great success, with Boris Pasternak receiving the Nobel Prize for Literature in 1958.
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Tax in brief | issue 96
07 Feb 2023
Below, please find issue 96 of ENSafrica’s tax in brief, a snapshot of the latest tax developments in South Africa.
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Kenya in brief | issue 1
07 Feb 2023
Welcome to the first issue of ENSafrica's Kenya in brief, focusing on the latest legal and regulatory updates across Kenya’s corporate commercial and banking and finance industries.
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