SARS NON-COMPLIANCE WITH SECTIONS 42 AND 96 OF THE TAX ADMINISTRATION ACT, 2011
Letter from SAICA to SARS Please find attached SAICA’s submission to SARS regarding SARS’ non-compliance with sections 42 and 96 of the TAA. SARS have…
Tag: SARS
To Trust or not to Trust?
By: Regan van Rooy Is establishing an international trust still worth the tax trouble? As we have previously observed, there is little love lost between…
SARS targets foreign trusts for tax collection yet again
Article by: Regan van Rooy It is no secret that the South African Revenue Service (SARS) is suspicious of trusts, especially international ones. They are…
Judgment: Big G Restaurants vs SARS Full Judgment and Summary
Summary supplied by: Ms Deone Roos (Pieterse TRM Erasmus) Download the full judgment here: Summary
CR’s promised “listening government” certainly true at Kieswetter’s SARS
Among the Ramaphosa Administration’s ambitions, its leader told us in Davos two years ago, is to be a “listening government”. Those who’ve attended high level…
Tax Case in South Africa dealing with Taxpayers’ rights
The High Court in Pretoria recently ruled that taxpayers have a right to be notified before the South African Revenue Service (SARS) appoints an agent…
An appraisal of selected tax-enforcement powers of SARS in the SA Constitutional context
Paper by: Carika Fritz There is tension between the South African Revenue Service’s duty to collect taxes on the one hand, and its duty to…
SARS: DISASTER MANAGEMENT TAX RELIEF
FROM: GENERAL COUNCIL OF THE BAR OF SOUTH AFRICA The GCB has received official notification from SARS that it has put in place certain tax…
SOUTH AFRICA: Favorable judgment in CSARS vs United Manganese
The Supreme Court of Appeal today handed down a favorable judgment in CSARS vs United Manganese of Kalahari regarding the interpretation of section 6(3)(b) of…
SOUTH AFRICA: COVID-19 – Important Tax Related Matters
By SAICA Possible tax interventions to mitigate the economic effects of the COVID-19 pandemic in the South African context SAICA made a submission to SARS…