Media release – Compliance focus for transfer pricing adjustments
19 January 2024 – The South African Revenue Service (SARS) has today published draft rule amendments for public comment with the view to facilitate transfer pricing adjustments. The rule amendments under the Customs and Excise Act, 1964, (Act No91 of 1964) will provide clarity and certainty for multi-national enterprises on how to account for their […]
Legal Counsel – Secondary Legislation – Tariff Amendments 2024
18 January 2024 – Customs and Excise Act, 1964: The tariff amendment notices, scheduled for publication in the Government Gazette, relate to the amendments to – Part 1 of Schedule No. 1, to provide for technical amendments, by the insertion of new 8-digit tariff subheadings under Chapters 5, 12, 20, 30, 41 and 72 (with retrospective effect from […]
Legal Counsel – Dispute Resolution & Judgments – High Court 2025–2023
18 January 2024 – High Court Judgments SMI Pty Ltd and Another v CSARS – Appeal (CA25/2023) [2023] ZAECMKHC 129 (21 November 2023) The Petroleum Oil and Gas Corporation of South Africa (SOC) Ltd v CSARS and Another (8808/2020) [2024] ZAWCHC (18 January 2024) International Version Trading and Projects (Pty) Ltd v SARS (6012/21) [2024] […]
Tax Workshops
18 January 2024 – The tax workshop schedules for North West province during February are now available.
Media release – Deadline for provisional taxpayers, including trusts, is Wednesday 24 January 2024
18 January 2024 – The deadline for individual taxpayers and trusts that are provisional taxpayers to file their income tax returns for the 2023 tax year, is Wednesday 24 January 2024. The 2023 year of assessment refers to the period between 01 March 2022 to 28 February 2023. A provisional taxpayer is any person who […]
Mobile Tax Units
18 January 2024 – The mobile tax unit schedule for Western Cape during January is now available.
Tax Workshops
18 January 2024 – The tax workshop schedules for North West province during February are now available.
eFiling platform upgrade on 19 January 2024
17 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 and technology infrastructure. To provide clarity and certainty, make it easy for taxpayers and traders to comply with their […]
Legal Counsel – Dispute Resolution & Judgments – Supreme Court of Appeal 2025–2023
15 January 2024 – Income Tax Act, 1962, and Tax Administration Act, 2011 Enviroserv Waste Management (Pty) Ltd v CSARS (154/2022) [2023] ZASCA 180 (18 December 2023) Income tax law – section 12C(1)(a) of the Income Tax Act 58 of 1962 (the ITA) – whether cells built into landfills and used for treatment and storage […]
Legal Counsel – Dispute Resolution & Judgments – High Court 2025–2023
15 January 2024 – Income Tax Act, 1962 Unitrans Holdings Limited v CSARS (A3094/2022) [2024] ZAGPJHC 3 (9 January 2024) Appeal from the Tax Court – whether interest expenditure is tax deductible, as having been incurred in the course of carrying out ‘any trade’ and in the production of income – section 24J(2) of the […]
