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40 articles found
Tax Chronicles Monthly Issue 58
. COMPANIES 0561. Contributed tax capital 03 0562. Returns of capital 05 DEDUCTIONS AND ALLOWANCES 0563. Business travel deductions 06 INTERNATIONAL TAX 0564. Intra-group loans 08 PUBLIC BENEFIT ORGANISATIONS 0565. Requirements for section 18A receipts 10 TAX ADMINISTRATION 0566. Bona fide inadvertent error 12 0567. SARS’ debt recovery options 14 06 0568. SARS risk-specific letters to companies 17 0
Tax Chronicles Monthly
May 2023 – Issue 58
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Tax Chronicles Monthly Issue 57
. COMPANIES 0552. Assessed loss limitation for companies 03 CRYPTO ASSETS 0553. Crypto asset regulation 06 DEDUCTIONS AND ALLOWANCES 0554. Debtors allowance for lay-by agreements 08 GENERAL 0555. SARS updated interest rates 11 0556. The effect of past transactions on the sale of a business 13 0557. Uneven barter transactions 15 TAX ADMINISTRATION 0558. New grounds of appeal 20 TRANSFER PRICING 0559. Associated enterprises 22 TRUSTS 0560. Foundations 24
Tax Chronicles Monthly
April 2023 – Issue 57
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Tax Chronicles Monthly Issue 56
r specialist advice. The views of the authors are not necessarily the views of the editorial panel or the South African Institute of Taxation. CRYPTO ASSETS 0540. Exchange control, tax and FAIS proposals 03 DEDUCTIONS AND ALLOWANCES 0541. Finance charges and section 24J 05 GENERAL 0542. Taxation of farmers 07 INTERNATIONAL TAX 0543. South Africa ratifies the Multilateral Instrument 10 SECURITIES TRANSFER TAX 0544. Collateral arrangements 15 TAX ADMINISTRATION 0545. Collection of t...
Tax Chronicles Monthly
March 2023 – Issue 56
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Tax Chronicles Monthly Issue 55
CONTENTS Editorial panel: Mr KG Karro (Chairman), Prof KI Mitchell, Prof JJ Roeleveld, Prof PG Surtees, Ms MC Foster, Prof DA Tickle, Ms D Hurworth. Tax Chronicles Monthly is published as a service to members of the tax community and includes items selected from the newsletters of firms in public practice and commerce and industry, as well as other contributors. The information contained herein is for general guidance only and should not be used as a basis for action without further researc...
Tax Chronicles Monthly
February 2023 - Issue 55
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Tax Chronicles Monthly Issue 54
CONTENTS Editorial panel: Mr KG Karro (Chairman), Prof KI Mitchell, Prof JJ Roeleveld, Prof PG Surtees, Ms MC Foster, Prof DA Tickle, Ms D Hurworth. Tax Chronicles Monthly is published as a service to members of the tax community and includes items selected from the newsletters of firms in public practice and commerce and industry, as well as other contributors. The information contained herein is for general guidance only and should not be used as a basis for action without further researc...
Tax Chronicles Monthly
January 2023 – Issue 54
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Tax Chronicles Monthly Issue 53
CARBON TAX 0502. Tax incentives for electrical vehicles 03 COMPANIES 0503. Exclusions from the definition of “group of companies” 07 CRYPTO ASSETS 0504. Income tax and VAT – mining of crypto assets 10 EXEMPTIONS 0505. Ceasing tax residency 13 INTERNATIONAL TAX 0506. Cross-border remote working 14 0507. Expats tax residency 16 0508. Offshore foundations 18 TAX ADMINISTRATION 0509. Final demands for third-party notices 20 0510. Forum shopping: Forge Packaging v CSARS 22 0511. IT14S...
Tax Chronicles Monthly
December 2022 - Issue 53
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Tax Chronicles Monthly Issue 52
COMPANIES 0487. Group of companies 03 DONATIONS TAX 0488. The tax treatment of wedding gifts 06 GENERAL 0489. Latest SARS interest rate increases 09 INTERNATIONAL TAX 0490. Stricter rules for CRS compliance 11 SECURITIES TRANSFER TAX 0491. Collateral arrangements 13 TAX ADMINISTRATION 0492. Appropriate supporting documentation 15 0493. Correction of an assessment: Section 93 18 0494. Search and seizure 19 0495. Tax court rules 22 0496. Tax court vs High Court 25 0497. Taxpayer co...
Tax Chronicles Monthly
November 2022 – Issue 52
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Tax Chronicles Monthly Issue 51
DEDUCTIONS AND ALLOWANCES 0473. Moneylending – Taxpayer H v CSARS (SARSTC 14213) 03 GENERAL 0474. Uncertain tax positions – IFRIC 23 06 INTERNATIONAL TAX 0475. CFCs and the foreign business establishment exemption 08 0476. Covid travel restrictions and corporate tax residency issues 11 0477. Ratification of the MLI 14 TAX ADMINISTRATION 0478. Filing deadlines for 2022 16 0479. Section 9 of the Tax Administration Act as an “internal remedy” 19 0480. SARS powers to collect tax debts...
Tax Chronicles Monthly
October 2022 – Issue 51
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Tax Chronicles Monthly Issue 50
CORPORATE TAX 0463. Deferred tax at 27% or 28%? 03 DEDUCTIONS AND ALLOWANCES 0464. Home office expenses 05 0465. Moneylending 08 EMPLOYMENT TAX INCENTIVE 0466. Qualification requirements 12 GROSS INCOME 0467. Phantom share plans 15 INTERNATIONAL TAX 0468. OECD Pillar Two – global minimum tax 18 PUBLIC BENEFIT ORGANISATIONS 0469. Binding private ruling – definition of a PBO 23 TAX ADMINISTRATION 0470. High Court rejects taxpayer’s request to convert an urgent application into a rev...
Tax Chronicles Monthly
September 2022 - Issue 50
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Tax Chronicles Monthly Issue 49
ANTI-AVOIDANCE 0455. GAAR and impermissible tax avoidance arrangements 03 CAPITAL GAINS TAX 0456. Time of disposal 06 EMPLOYMENT TAX INCENTIVE 0457. Recovery of unused credits 07 GROSS INCOME 0458. Assets commencing to be held as trading stock 09 INTERNATIONAL TAX 0459. Exchange of information and Airbnb 11 PUBLIC BENEFIT ORGANISATIONS 0460. Retrospective approval 14 TAX ADMINISTRATION 0461. Rescission of tax judgments 16 VALUE-ADDED TAX 0462. Customs duty and VAT implications aft...
Tax Chronicles Monthly
August 2022 - Issue 49
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Tax Chronicles Monthly Issue 48
ANTI-AVOIDANCE 0441. Dividends recharacterised as income 03 CRYPTO ASSETS 0442. Proposed government safeguards 05 DEDUCTIONS AND ALLOWANCES 0443. Share incentive schemes – Binding Class Ruling 78 07 ESTATE DUTY 0444. The aged usufructuary 10 EXCHANGE CONTROL 0445. Investment rules 14 GENERAL 0446. Further interest rate increases 16 INTERNATIONAL TAX 0447. Remote working 18 TAX ADMINISTRATION 0448. Reportable arrangements 20 0449. Tax on annuity income 22 TRANSFER PRICING 0450....
Tax Chronicles Monthly
July 2022 - Issue 48
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Tax Chronicles Monthly Issue 47
CAPITAL GAINS TAX 0428. Personal rights 03 CARBON TAX 0429. Extension of the first phase 06 DEDUCTIONS AND ALLOWANCES 0430. Tax incentives discontinued 07 EMPLOYMENT TAX INCENTIVE 0431. Incentives enhanced and tightened 08 EXCHANGE CONTROL 0432. Rules for individuals 09 INTERNATIONAL TAX 0433. Place of effective management – CDH 11 TAX ADMINISTRATION 0434. Court grants taxpayer condonation on the basis of SARS' egregious delays 13 0435. High net worth taxpayers 16 0436. Purveyors...
Tax Chronicles Monthly
June 2022 - Issue 47
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Tax Chronicles Monthly Issue 46
ANTI-AVOIDANCE 0418. General anti-avoidance rules 03 CORPORATE TAX 0419. Limitations on use of assessed losses and deductibility of interest 05 GENERAL 0420. Cancellation of contracts 07 0421. SARS interest rates 11 INTERNATIONAL TAX 0422. BEPS Project and the Two-Pillar Solution 13 0423. Permanent establishments 17 TAX ADMINISTRATION 0424. Application of default judgment 19 0425. Confirmation of tax residency 22 0426. Uniform Rules of Court applicable to the tax court 24 TRUSTS 0...
Tax Chronicles Monthly
May 2022 – Issue 46
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Tax Chronicles Monthly Issue 45
1 TAX CHRONICLES MONTHLY ISSUE 45 2022 TAX CHRONICLES MONTHLY Official Journal for the South African Tax Professional Unstructured CPD 150mins Issue 45 | 2022 VALUE-ADDED TAX LOYALTY PROGRAMMES APRIL DEDUCTIONS AND ALLOWANCES DEDUCTIBILITY OF INTEREST INTERNATIONAL TAX ADVANCE PRICING AGREEMENTS 2 TAX CHRONICLES MONTHLY ISSUE 45 2022 CONTENTS DEDUCTIONS AND ALLOWANCES 0409. Deductibility of interest 03 GENERAL 0410. Barter transactions 05 0411. Some tax amendments 2021 06 INTERNATIONAL TAX 0412...
Tax Chronicles Monthly
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Tax Chronicles Monthly Issue 44
1 TAX CHRONICLES MONTHLY ISSUE 44 2022 TAX CHRONICLES MONTHLY Official Journal for the South African Tax Professional Unstructured CPD 150mins Issue 44 | 2022 TAX ADMINISTRATION READILY APPARENT UNDISPUTED ERRORS MARCH CRYPTO ASSETS EXCHANGE CONTROL OVER ASSETS EXPORTED GENERAL SARS INTEREST RATES 2 TAX CHRONICLES MONTHLY ISSUE 44 2022 CONTENTS CARBON TAX 0394. Summary of selected recent developments 03 CRYPTO ASSETS 0395. Exchange control over assets exported 05 DEDUCTIONS AND ALLOWANCES 0396....
Tax Chronicles Monthly
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Tax Chronicles Monthly Issue 43
1 TAX CHRONICLES MONTHLY ISSUE 43 2022 TAX CHRONICLES MONTHLY Official Journal for the South African Tax Professional Unstructured CPD 150mins Issue 43 | 2022 VALUE-ADDED TAX TEMPORARY LETTING OF RESIDENTIAL PROPERTY FEBRUARY COMPANIES LIMITATION ON THE USE OF ASSESSED LOSSES INTERNATIONAL TAX PROOF OF CEASING TAX RESIDENCE 2 TAX CHRONICLES MONTHLY ISSUE 43 2022 CONTENTS COMPANIES 0381. Limitation on the use of assessed losses 03 0382. Tax fraud and the corporate veil 05 CRYPTO ASSETS 0383. Tax...
Tax Chronicles Monthly
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Tax Chronicles Monthly Issue 42
Issue 42 | 2022 JANUARY Unstructured CPD 150mins TAX CHRONICLES MONTHLY Official Journal for the South African Tax Professional CRYPTO ASSETS CRYPTOCURRENCIES AND EXCHANGE CONTROL GROSS INCOME TAX CONSEQUENCES OF RIOT INSURANCE PAYMENTS TAX ADMINISTRATION UNREASONABLE DISCRETION FOR PENALTIES 1 TAX CHRONICLES MONTHLY ISSUE 42 2022CONTENTS 03 CAPITAL GAINS TAX 0370. Timing of accrual 03 CRYPTO ASSETS 0371. Cryptocurrencies and exchange control 05 DEDUCTIONS AND ALLOWANCES 07 0372. Modific...
Tax Chronicles Monthly
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Tax Chronicles Monthly Issue 41
TAX CHRONICLES MONTHLY Official Journal for the South African Tax Professional CUSTOMS AND EXCISE DIESEL REFUNDS FOR MINERS INTERNATIONAL TAX NEW GLOBAL TAX DEAL: EFFECT ON AFRICA VALUE-ADDED TAX VAT REFUNDS: DOES SARS HAVE POWER TO ABUSE? 1 TAX CHRONICLES MONTHLY ISSUE 41 2021CONTENTS 05 CAPITAL GAINS TAX 0361. Time of disposal and suspensive conditions 03 CRYPTO ASSETS 0362. Actions having tax consequences 06 CUSTOMS AND EXCISE 0363. Diesel refunds for miners 08...
Tax Chronicles Monthly
December 2021 - Issue 41
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Tax Chronicles Monthly Issue 40
TAX CHRONICLES MONTHLY Official Journal for the South African Tax Professional TAX ADMINISTRATION AMENDING AN APPEAL TO THE TAX COURT VALUE-ADDED TAX DEREGISTRATION AND THE VAT EXIT CHARGE INTERNATIONAL TAX KUWAIT-SA PROTOCOL AFFECTS THE LOWER WHT ON DIVIDENDS BETWEEN RSA AND THE NETHERLANDS 1 TAX CHRONICLES MONTHLY ISSUE 40 2021CONTENTS 23 CRYPTO ASSETS 0350. Investors 03 DEDUCTIONS AND ALLOWANCES 0351. Renewable energy capex 05 EXCHANGE CONTROL 0352. Transferrin...
Tax Chronicles Monthly
November 2021 - Issue 40
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Tax Chronicles Monthly Issue 39
TAX CHRONICLES MONTHLY Official Journal for the South African Tax Professional EMERGENCY TAX RELIEF EMERGENCY TAX RELIEF MEASURES 1 TAX CHRONICLES MONTHLY GENERAL TAX CONSIDERATIONS FOR EXPATS TAX ADMINISTRATION SECTION 163 PRESERVATION ORDER ISSUE 39 2021CONTENTS 05 EMERGENCY TAX RELIEF 0337. Emergency tax relief measures 03 CORPORATE RESTRUCTURING 0338. Asset-for-share transactions 06 DEDUCTIONS AND ALLOWANCES 09 0339. Home office expenses 08 0340. Work-relat...
Tax Chronicles Monthly
October 2021 - Issue 39
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Tax Chronicles Monthly Issue 38
TAX CHRONICLES MONTHLY Official Journal for the South African Tax Professional DIVIDENDS TAX SCRIP DIVIDENDS AND CAPITALISATION SHARES 1 TAX CHRONICLES MONTHLY GENERAL DUE DILIGENCE: EXPOSURE AND OPPORTUNITY RISKS PUBLIC BENEFIT ORGANISATIONS FUNDING OF ENTREPRENEURS ISSUE 38 2021CONTENTS 04 CRYPTO ASSETS 0325. Income tax implications 03 DEDUCTIONS AND ALLOWANCES 0326. Constitutional Court ruling on section 24C 05 DIVIDENDS TAX 0327. Scrip dividends and capitalisation sh...
Tax Chronicles Monthly
September 2021 - Issue 38
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Tax Chronicles Monthly Issue 37
TAX CHRONICLES MONTHLY Official Journal for the South African Tax Professional DONATIONS TAX DONATIONS TO A FOREIGN TRUST RETIREMENT FUNDS EXIT TAX ON CEASING TO BE A RESIDENT TRANSFER PRICING SOUTH AFRICA’S LATEST TRANSFER PRICING CASE 1 TAX CHRONICLES MONTHLY ISSUE 37 2021CONTENTS 08 COMPANIES 0312. Assessed losses – trade requirement 03 DEDUCTIONS AND ALLOWANCES 0313. Remuneration refunded 05 DONATIONS TAX 0314. Donations to a foreign trust 10 06 EXCHANGE CONTR...
Tax Chronicles Monthly
August 2021 - Issue 37
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Tax Chronicles Monthly Issue 36
TAX CHRONICLES MONTHLY Official Journal for the South African Tax Professional DEDUCTIONS AND ALLOWANCES SECTION 18A TAX-DEDUCTIBLE DONATIONS 1 TAX CHRONICLES MONTHLY GROSS INCOME DIVIDEND PAYMENT CYCLES VALUE-ADDED TAX VOUCHERS: A HIGH COURT DECISION ISSUE 36 2021CONTENTS 03 ANTI-AVOIDANCE 0300. GAAR in the context of interlocutory applications 03 CORPORATE RESTRUCTURING 0301. Restructuring Rules – Binding Private Ruling 360 07 DEDUCTIONS AND ALLOWANCES 07 0302. Section...
Tax Chronicles Monthly
July 2021 - Issue 36
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Tax Chronicles Monthly Issue 35
TAX CHRONICLES MONTHLY Official Journal for the South African Tax Professional CRYPTO ASSETS RECORD-KEEPING AND DISCLOSURE 1 TAX CHRONICLES MONTHLY INTERNATIONAL TAX RETIREMENT ASSETS OF EMIGRANTS TAX ADMINISTRATION JUDICIAL REVIEW OF SARS DECISIONS ISSUE 35 2021CONTENTS 04 CRYPTO ASSETS 0290. Record-keeping and disclosure 03 ESTATES 0291. Estate duty: Value of assets sold 06 EXCHANGE CONTROL 06 0292. Considerations for residents employed in the UAE 08 0293. Loop...
Tax Chronicles Monthly
June 2021 – Issue 35
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Tax Chronicles Monthly Issue 34
TAX CHRONICLES MONTHLY Official Journal for the South African Tax Professional EXCHANGE CONTROL LOOP STRUCTURE CHANGES 1 TAX CHRONICLES MONTHLY TAX ADMINISTRATION SARS LETTERS OF DEMAND TRANSFER PRICING ADVANCE PRICING AGREEMENTS ISSUE 34 2021CONTENTS 05 COMPANIES 0283. Unbundling transactions 03 EXCHANGE CONTROL 0284. Loop structure changes 09 08 EXEMPTIONS 0285. Pension payments from a foreign pension fund 10 TAX ADMINISTRATION 0286. SARS refunds 12 0287...
Tax Chronicles Monthly
May 2021 – Issue 34
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Tax Chronicles Monthly Issue 33
TAX CHRONICLES MONTHLY Official Journal for the South African Tax Professional ANTI-AVOIDANCE UTILISATION OF ASSESSED LOSSES 1 TAX CHRONICLES MONTHLY GENERAL 2020 TAX AMENDMENTS TAX ADMINISTRATION SARS COLLECTION POWERS ISSUE 33 2021CONTENTS 07 ANTI-AVOIDANCE 0278. Utilisation of assessed losses 03 EXCHANGE CONTROL 0279. Loop structure relaxations 09 06 INTERNATIONAL 0280. Undisclosed offshore assets 08 GENERAL 0281. 2020 tax amendments 10 TAX ADMINISTRAT...
Tax Chronicles Monthly
April 2021 – Issue 33
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Tax Chronicles Monthly Issue 32
TAX CHRONICLES MONTHLY Official Journal for the South African Tax Professional EXEMPTIONS BURSARIES TO FAMILY 1 TAX CHRONICLES MONTHLY TAX ADMINISTRATION VOLUNTARY DISCLOSURE PROGRAMME VALUE-ADDED TAX VAT RELIEF FOR COVID ASSISTANCE ISSUE 32 2021CONTENTS 05 DEDUCTIONS AND ALLOWANCES 0266. B-BBEE expenditure 03 0267. Travel allowances during COVID-19 05 EXCHANGE CONTROL 0268. Fundamental changes to the exchange control system 11 0269. Tax changes to facilitate exchange co...
Tax Chronicles Monthly
March 2021 – Issue 32
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Tax Chronicles Monthly Issue 31
TAX CHRONICLES MONTHLY Official Journal for the South African Tax Professional DEDUCTIONS AND ALLOWANCES LOSSES ON SHAREHOLDER LOANS 1 TAX CHRONICLES MONTHLY EXCHANGE CONTROL FURTHER DEVELOPMENTS TRANSFER PRICING NAVIGATING TRANSFER PRICING AUDIT ISSUE 31 2021CONTENTS 05 COMPANIES 0256. Value mismatches in asset-for-share transactions 03 06 10 10 13 15 18 15 20 23 25 23 28 Editorial panel: Mr KG Karro (Chairman), Mr MA Khan, Prof KI Mitchell, Prof JJ Roeleveld,...
Tax Chronicles Monthly
February 2021 – Issue 31
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Tax Chronicles Monthly Issue 30
TAX CHRONICLES MONTHLY Official Journal for the South African Tax Professional DEDUCTIONS AND ALLOWANCES THE CONSTITUTIONAL COURT RULES ON SECTION 24C TAX ADMINISTRATION APPOINTMENT OF THIRD PARTY TO COLLECT DEBTS VALUE-ADDED TAX SINGLE AND SEPARATE SUPPLIESCONTENTS 05 CRYPTO ASSETS 0245. Broadening the tax scope 03 DEDUCTIONS AND ALLOWANCES 0246. Home office expenses 05 0247. The Constitutional Court rules on section 24C 08 0248. Wear-and-tear allowance 11 13...
Tax Chronicles Monthly
January 2021 – Issue 30
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Tax Chronicles Monthly Issue 29
TAX CHRONICLES MONTHLY Official Journal for the South African Tax Professional COMPANIES INTRA-GROUP TRANSACTIONS DIVIDENDS TAX SUBORDINATION AGREEMENTS VALUE-ADDED TAX MATERIALITY IN VAT DISPUTESCONTENTS 05 CAPITAL GAINS TAX 0234. Deferral on disposal of listed shares to CIS portfolio 03 COMPANIES 0235. Intra-group transactions 06 DEDUCTIONS AND ALLOWANCES 11 0236. Deductions for commission earners 08 0237. Doubtful debt allowances 11 DIVIDENDS TAX 0238. Subordi...
Tax Chronicles Monthly
December 2020 – Issue 29
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Tax Chronicles Monthly Issue 28
TAX CHRONICLES MONTHLY Official Journal for the South African Tax Professional DEDUCTIONS AND ALLOWANCES LOSSES INCURRED DURING LOCKDOWN DIGITAL TAX TAX ON TAX DIGITAL ECONOMY TAX ADMINISTRATION PROFESSIONAL CONDUCT REQUIRED OF OFFICERS OF THE COURTCONTENTS 09 CARBON TAX 0223. Allowances and renewable energy premiums 03 DEDUCTIONS AND ALLOWANCES 0224. Losses incurred during lockdown 05 0225. Refunded remuneration 09 0226. Section 23H prepayments 11 17 DIGITAL TAX 0227....
Tax Chronicles Monthly
November 2020 – Issue 28
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Tax Chronicles Monthly Issue 27
TAX CHRONICLES MONTHLY Official Journal for the South African Tax Professional GENERAL COVID-19: SOME PRATICAL TAX ISSUES VALUE-ADDED TAX SECOND-HAND GOODS INPUT CLAIM CARBON TAX PREPARATION OF 2019 CARBON TAX RETURNSCONTENTS 03 13 03 07 10 13 15 17 19 21 23 26 27 29 Editorial Panel: Mr KG Karro (Chairman), Mr MA Khan, Prof KI Mitchell, Prof JJ Roeleveld, Prof PG Surtees, Mr Z Mabhoza, Ms MC Foster Tax Chronicles Monthly is published as a service to members of the...
Tax Chronicles Monthly
October 2020 – Issue 27
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Tax Chronicles Monthly Issue 26
TAX CHRONICLES MONTHLY Official Journal for the South African Tax Professional COMPANIES SMME TAX OPPORTUNITIES ROYALTY TAX CALCULATION OF GROSS SALES EMPLOYEES’ TAX PAYE ON INSOLVENCY PAYMENTS TO STAFFCONTENTS 03 COMPANIES 0207. SMME tax opportunities 03 DEDUCTIONS 0208. Interest deductibility limitation 06 EMPLOYEES’ TAX 08 0209. PAYE on insolvency payments to staff 08 ESTATES AND TRUSTS 0210. The Wills Act and divorce 11 REITS 0211. REITS and foreign divi...
Tax Chronicles Monthly
September 2020 – Issue 26
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Tax Chronicles Monthly Issue 25
TAX CHRONICLES MONTHLY Official Journal for the South African Tax Professional CAPITAL GAINS TAX PRIMARY RESIDENCE EXCLUSION FOREIGN EXCHANGE RULING EXCHANGE RATES FOR FOREX GAINS AND LOSSES TAX ADMINISTRATION SUSPENSION OF PAYMENT REQUESTSCONTENTS CAPITAL GAINS TAX 0202. Primary residence exclusion 03 DEDUCTIONS AND ALLOWANCES 0203. Prepaid expenditure 05 0204. Ruling exchange rates for forex gains and losses 07 FOREIGN EXCHANGE GENERAL 0205. Budget 2020 propos...
Tax Chronicles Monthly
August 2020 – Issue 25
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Tax Chronicles Monthly Issue 24
TAX CHRONICLES MONTHLY Official Journal for the South African Tax Professional COMPANIES RESTRICTION ON THE USE OF ASSESSED LOSSES TAX ADMINISTRATION TAXPAYER’S RIGHTS IN THE COURSE OF A SARS AUDIT VALUE-ADDED TAX 2020 BUDGET DEVELOPMENTS COMPANIES DEBT BENEFIT RULES AND BUSINESS RESCUECONTENTS COMPANIES 0190. Acquisition of assets in exchange for debt 03 0191. Debt benefit rules and business rescue 04 0192. Restriction on the use of assessed losses 06 ESTATES AN...
Tax Chronicles Monthly
July 2020 – Issue 24
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Tax Chronicles Monthly Issue 23
TAX CHRONICLES MONTHLY Official Journal for the South African Tax Professional COMPANIES ACQUISITION OF TREASURY SHARES ESTATES AND TRUSTS TRUSTS, LOANS AND PREFERENCE SHARES INTERNATIONAL THE END OF LIBOR INDIVIDUALS ADDITIONAL MEDICAL EXPENSES TAX CREDITCONTENTS 08 05 11 ANTI-AVOIDANCE 0182. Unbundling transactions involving non-resident shareholders COMPANIES 0183. Acquisition of treasury shares ESTATES AND TRUSTS 0184.Trusts, loans and preference shares EXC...
Tax Chronicles Monthly
June 2020 – Issue 23
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Tax Chronicles Monthly Issue 22
TAX CHRONICLES MONTHLY Official Journal for the South African Tax Professional EXCHANGE CONTROL TAX COMPLIANCE STATUS DEDUCTIONS AND ALLOWANCES FUTURE EXPENDITURE CONTRACTS: LOYALTY CARDS VALUE-ADDED TAX SETTLEMENT AGREEMENTS GENERAL INTEREST RATESCONTENTS 09 03 DEDUCTIONS AND ALLOWANCES 0176. Future expenditure contracts: Loyalty cards 03 11 0177. Commercial buildings: Section 13quin of the Income Tax Act 06 EXCHANGE CONTROL 0178. Tax compliance status 09 GENERA...
Tax Chronicles Monthly
May 2020 – Issue 22
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Tax Chronicles Monthly Issue 21
TAX CHRONICLES MONTHLY Official Journal for the South African Tax Professional CARBON TAX FURTHER REGULATIONS FRINGE BENEFITS CONSEQUENCES OF INCORRECTLY WITHHOLDING EMPLOYEES’ TAX VALUE-ADDED TAX INTRA-GROUP FINANCE TRANSACTIONS GENERAL INTEREST RATESCONTENTS 06 03 CARBON TAX 0170. Further regulations 03 12 DEDUCTIONS AND ALLOWANCES 0171. Employee incentive scheme 06 FRINGE BENEFITS 0172. Consequences of incorrectly withholding employees’ tax 09 GENERAL 0173. Int...
Tax Chronicles Monthly
April 2020 – Issue 21
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Tax Chronicles Monthly Issue 20
TAX CHRONICLES MONTHLY Official Journal for the South African Tax Professional COMPANIES SHARE REPURCHASE AND PROFIT EXTRACTION TAX ADMINISTRATION WRITE-OFF OF TAX DEBT INTERNATIONAL TAX OFFSHORE TRUSTS VALUE-ADDED TAX EXPANSION OF CORPORATE REORGANISATION RULESCONTENTS 03 05 07 COMPANIES 03 0164. Share repurchase and profit extraction 05 0165. Unbundling transactions by listed companies DEDUCTIONS AND ALLOWANCES 07 0166. Photovoltaic solar energy plants INTERNATIONAL TAX...
Tax Chronicles Monthly
March 2020 – Issue 20
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Tax Chronicles Monthly Issue 19
TAX CHRONICLES MONTHLY Official Journal for the South African Tax Professional DIVIDENDS TAX THE CAPITALISATION OF INTEREST AND SECTION 8F EXCHANGE CONTROL RELAXATION OF POLICY ON LOOP STRUCTURES FOR INDIVIDUALS FRINGE BENEFITS THE PROVISION OF SAFE TRANSPORT FOR EMPLOYEES INTERNATIONAL TAX INBOUND INTEREST-BEARING LOANSCONTENTS 09 03 ASSESSED LOSSES 03 0157. Base cost of improved assets 05 0156. Ring-fencing of certain trades CAPITAL GAINS TAX DIVIDENDS TAX 0158. Th...
Tax Chronicles Monthly
February 2020 – Issue 19
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