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Court Cases

+ DIRECTOR OF PUBLIC PROSECUTIONS, WE...

This is a criminal law case where the State requested the Supreme Court of Appeal to decide ‘whether a VAT vendor, who has misappropriated an amount of VAT which it has collected on behalf of SARS can be charged with the...

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+ SOUTH ATLANTIC JAZZ FESTIVAL V CSAR...

This is an appeal (to the High Court) against the judgment of the tax court (see VAT Case 872 on the Tax suite website) dismissing the vendor’s appeal to that court brought in terms of section 33 of the Value Added Tax A...

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+ VAT CASE 1005

In this instance the vendor levied output tax at the rate of zero per cent in respect of the rectification of houses constructed between 1994 and April 2002, the rehabilitation of damaged houses and the building of compl...

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CPD

What's New

+ A MODERNISED INCOME TAX RETURN FOR ...

SARS has introduced a modernised and fully customised Income Tax Return for Trusts (ITR12T) replacing the old IT12TR return. The new return aims to improve the experience you will have when completing it because it is in...

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+ EXPORT COMPLIANCE GUIDE

This guide contains a summary of the rules (effective 3 May 2014) governing the zero-rating of indirect exports as well as the documentary retention requirements for direct exports. It should be used as a guideline only....

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