Provisional Tax Rules
[vc_row][vc_column][vc_column_text]Since the provisional tax season has arrived, it is important to remember the rules regarding your estimates. The provisional tax payment must be...
Offshore Companies and Doing Business in South Africa – A Companies Act Perspective
[vc_row][vc_column][vc_column_text]According to the most recent statistics released by the South African Revenue Service, South Africa remains a net importer of goods and services....
VAT and Common Law Theft
[vc_row][vc_column][vc_column_text]A recent decision has created some interest in whether the taxpayers failing to pay over the correct amounts of VAT can be charged...
New Transfer Pricing Documentation Requirements
[vc_row][vc_column][vc_column_text]The transfer pricing regime in the Income Tax Act, 58 of 1962, is regulated by section 31 of that Act. It in essence...
Exchange Control Implications for Branching Out
[vc_row][vc_column][vc_column_text]As globalisation becomes an increasing commercial factor, a great many of our clients also find themselves branching out their operations and activities beyond...