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Archived Tax Alerts

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Africa tax in brief

The article by ENS summarises the tax activities in neighbouring African countries.

Tax alert - Notice to furnish returns for the 2014 year of assessment

On Wednesday, 25 June 2014 SARS issued Government Notice No. 506 to notify the public of the commencement of the 2014 Tax Season for natural persons, trusts and other juristic persons.

Scanning and uploading of documents

SARS has produced a guide on how to scan and upload supporting documents on e-Filing.

 

eFiling Time out suggested solutions

SARS has issued suggested solutions to help resolve the e-Filing time out.

Tax Practitioner 01 (Tp01) Form for Tax Practitioner Registration has been temporarily reinstated

SARS has issued a notice reinstating the TP01 form until 7 June 2014 for those tax practitioners who still want to verify their details on eFiling.

SARS operational issues

SAICA meets with SARS on a regular basis to resolve operational queries being experienced by our members.

Methods for making Practitioner appointments - Region 2 offices

List of methods for tax practitioners to use when making appointments to see SARS consultants at the Region 2 branches.

Introduction of new ‘single registration system’ at SARS

In May 2014, SARS will be introducing changes to registration processes for individuals and companies as well as across various tax types, with the focus on Income Tax (IT), Value-added Tax (VAT), Pay-As-You-Earn (PAYE), and to a limited degree, Customs and Excise during this initial phase.

Launch of the South African Tax Ombud

The SA Tax Ombud’s office was officially launched this Monday, 7 April. SAICA’s CEO, who was present at the launch, indicated SAICA’s intention to engage with the Ombud’s office to close the expectation gap between the Ombud and our members.

Medical tax credits – from 1 March 2014

In this part the medical scheme fees credits (sections 6A and 6B) are explained. Both sections provide for a rebate which may be deducted from the normal tax payable by a taxpayer and apply in respect of years of assessment commencing on or after 1 March 2014. The detailed discussions explain who is entitled to the credit, how it is to be calculated and the employees’ tax considerations.

GB Mining v C: SARS

A number of issues were in dispute in this case. The first issue dealt with by Judge Swain relates to whether or not the objection and appeal process is appropriate where the tax returns contain incorrect information. GB Mining was then unable to provide credible and reliable evidence to explain the alleged error in describing the amount in question as an "OTR loan” in its financial statements. It was then confirmed that the disposal of a right was the disposal of an asset. The apportionment by SARS of the expenses claimed for overseas travel on a 50:50 basis was held to be fair and reasonable in all the circumstances. In the final instance the additional taxes imposed were considered.

Changes in VAT legislation, effective 1 April 2014

This guide provides a brief summary of certain changes in VAT legislation which will be effective from 1 April 2014. The changes are as a result of the Taxation Laws Amendment Act, 2013.

Changes in income tax legislation, effective 1 April 2014

This guide provides a brief summary of certain changes in income tax legislation which will be effective from 1 April 2014. The changes are as a result of the Taxation Laws Amendment Act, 2013.

Subsistence Allowances and Advances

The new rates for subsistence allowances and advances are effective from 1 March 2014, in terms of Notice No. 114 (Gazette 37333) and are available here.

Notice No. 129 – Fixing of rate per kilometre in respect of motor vehicles for the purposes of section 8(1)(b)(ii) and (iii) of the Income Tax Act

Notice No. 129 – Fixing of rate per kilometre in respect of motor vehicles for the purposes of section 8(1)(b)(ii) and (iii) of the Income Tax Act

Budget 2014 synopsis

Matthew Lester’s synopsis on the National Budget Speech that took place on Wednesday, 26 February 2014.

SAICA Submission on Annexure C items 2013

SAICA National Tax Committee submissions for Annexure C items as requested by National Treasury.

ATAF Consultative Conference on new rules of the Global Tax Agenda

On 18 and 19 March 2014, the Council of the African Tax Administration Forum (ATAF) met with the Heads of African Tax Administrations and Ministries of Finance from 29 African countries in order to deliberate on the New Rules of the Global Tax Agenda.

The Tax Ombud – A Guide

Retired Gauteng Judge President, Bernard Ngoepe, was appointed as the South African Tax Ombud in October 2013 and the Office of the Tax Ombud was launched on 7 April 2014. At the launch, it was mentioned that from October 2013 to the launch date, approximately 170 specific taxpayer queries were received by the Office of the Tax Ombud, a significant number of which have been addressed or are in the process of being resolved. A summary of the role of the Tax Ombud and the complaints procedure is available here.

MTN International (Mauritius) Limited and CSARS
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This case deals with a review application brought in terms of section 6 of PAJA, 2000, in an attempt to set aside additional income tax assessment on procedural and administrative grounds. In it Judge Thlapi considers a number of issues, such as a legitimate expectation by the taxpayer and the administrative justice question was whether the alleged 'manipulation of the 'due date' and 'second date' by SARS was mala fide and therefore invalidated the additional assessment raised by them.

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