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Professor Lilla Stack Leading by Dedication

Professor Lilla Stack Leading by Dedication

Homage was recently paid to Professor EM Stack (Prof Lilla) at a ceremony held at the University of Pretoria (UP). The event was attended by some of the people whose lives Prof Lilla strongly impacted, and to celebrate Lilla’s long and amazing journey as a brilliant academic and contributor to the South African Tax Landscape.

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SARS Tax Clearance Certificates (as we knew it) Soon Something of the Past

SARS Tax Clearance Certificates (as we knew it) Soon Something of the Past

SARS Tax Clearance Certificates to Change Soon

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Marital Regimes, Estates, and Taxes

Marital Regimes, Estates, and Taxes

The legal implications of the marital regime can impact estate management and taxes.

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Commercial Accommodation - SARS versus Respublica

Commercial Accommodation - SARS versus Respublica

Tax is often impacted by the intent and legal arrangement between parties, as was again seen in the Respublica Case.

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The SAIT - The South African Institute of Tax Professionals - Elects New Board Members

The SAIT - The South African Institute of Tax Professionals - Elects New Board Members

The SAIT elected their New Board Members at their AGM on 27 August 2019.

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VAT and Apportionment - Some Considerations

VAT and Apportionment - Some Considerations

The South African VAT seeks to tax final domestic consumption, through taxing local private domestic consumption, and removing tax from exports through the zero-rating mechanism (destination-based VAT system). The ideal VAT system is broad-based with no or limited exceptions of supplies of goods or services not subject to VAT. However, certain supplies by their very nature cannot be taxed under a VAT system. These include difficult to tax supplies such as certain components in financial services that do not represent immediate consumption but elements of saving or investment, which should by design not be subject to VAT. These are often subject to VAT exemption, such as advancing of credit (which contains an interest component). Exempt or semi-exempt businesses are effectively treated as final consumers as they are not permitted to claim some or all of their VAT on expenses incurred.

This article explores VAT apportionment applicable to VAT vendor making taxable and exempt supplies.

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The Tax Ombud and Taxpayer Rights

The Tax Ombud and Taxpayer Rights

The Office of the Tax Ombud was established on almost 6 years ago on 1 October 2013 to enhance the tax administration system and to provide a redress channel for taxpayers who had exhausted the normal SARS complaint mechanisms.

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Death and Taxes

Death and Taxes

Estate Duty in South Africa is relatively straight forward, but careful estate planning is still very important

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