Legal Counsel – Dispute Resolution & Judgments – Tax Court 2025–2023
26 January 2024 – Value-Added Tax Act, 1991 SARSTC VAT 2218 [2023] ZATC CPT (8 December 2023) Supply of services to non- resident: The nature of the supply and whether it also constitutes in part a supply to the foreign tourists who subscribe to the foreign tour operator’s tours.
Provisional Tax – Solar energy tax credit
26 January 2024 – In order to encourage households to invest in clean electricity generation capacity as soon as possible, a tax credit has been introduced under section 6C of the Income Tax Act for a limited time period. Section 6C is deemed to have come into operation on 1 March 2023 and applies in […]
e@syFile platform upgrade on 27 January 2024
26 January 2024 – Achieving our Vision 2024 of a smart, modern SARS with unquestionable integrity that is trusted and admired is of paramount importance. Pivotal to the delivery of our vision are our digital platforms & technology infrastructure. To provide clarity & certainty, make it easy for taxpayers & traders to comply with their […]
Legal Counsel – Dispute Resolution & Judgments – High Court 2025–2023
26 January 2024 – Legal Practice Act, 2014, and Vexatious Proceedings Act, 1956 Van Der Merwe v South African Legal Practice Council and Another (19591/2022) [2023] ZAWCHC 341 (29 May 2023) Civil Procedure: Whether applicant may apply for declaratory relief as regards representation of parties and the rendering of legal services listed in section 33(1)(a) and […]
Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment
26 January 2024 – Income Tax Act, 1962 Draft guide – Solar Energy Tax Credit Provided under Section 6C Due date for comment: 9 February 2024
eFiling platform upgrade on 26 January 2024
26 January 2024 – Achieving our Vision 2024 of a smart, modern SARS with unquestionable integrity that is trusted and admired is of paramount importance. Pivotal to the delivery of our vision are our digital platforms & technology infrastructure. To provide clarity & certainty, make it easy for taxpayers & traders to comply with their […]
