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SAIT Trending Topics

Tax Administration & Interpretation
(SARS and Office of the Tax Ombud)

LAPD-LPrep-Draft-2020-02
DA180 - Environmental levy account for carbon tax - 19 Dec 2019
DA180.01A.1 - Fuel Combustion (Stationary) - 19 Dec 2019

TAX CASES

XYC CC v Commissioner for the South African Revenue Service (IT14434/2019) [2019] ZATC 10 (28 June 2019)
ABC Proprietary Limited v Commissioner for the South African Revenue Services (14287) [2019] ZATC 9 (12 June 2019)
XYZ CC v Commissioner for the South African Revenue Service (13868) [2019] ZATC 8 (27 February 2019)

Legislative & Policy
(National Treasury & Parliament)

Media statement - Deputy Minister of Finance on Roadshows to Provinces
Treasury
42739 4-10 NatGovernment

Regulation Gazette No. 10177 Regulasiekoerant N.B. The Government Printing Works will not be held responsible for the quality of “Hard Copies” or “Electronic Files” submitted for publication purposes AIDS HELPLINE: 0800-0123-22 Prevention is the cure Government Gazette

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Ivy Botopela
42727 27-9 UnclaimedMonies

Regulation Gazette No. 10177 Regulasiekoerant N.B. The Government Printing Works will not be held responsible for the quality of “Hard Copies” or “Electronic Files” submitted for publication purposes AIDS HELPLINE: 0800-0123-22 Prevention is the cure Government Gazette

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Esna Mostert

Call For Comment
SAIT member comments can be directed to taxpolicyadmin@thesait.org.za

30 November 2019



Next due date for comments :

SARS
13 December 2019



Next due date for comments :

SARS
​10 October 2019



Next due date for comments :

SARS

International and Regional News
(OECD and ATAF)

New OECD self-assessment tool to help tax administrations tackle tax debt and reduce administrative burdens

The OECD today published two self-assessment maturity models on tax debt management and the reduction of compliance burdens, both critical areas for successful tax administration. Maturity models set out descriptions of capabilities and performance in a particular function or set of activities across a number of levels of increasing maturity, in the case of these models from an emerging to an aspirational level.

OECD releases further guidance for tax administrations and MNE Groups on Country-by-Country reporting

The Inclusive Framework on BEPS has released additional interpretative guidance to give greater certainty to tax administrations and MNE Groups on the implementation and operation of Country-by-Country Reporting (BEPS Action 13).

BEPS Action 5 minimum standard: Transparency on tax rulings continues to increase

As part of continuing efforts to address BEPS concerns, the Inclusive Framework on BEPS has now assessed 112 jurisdictions' progress in spontaneously exchanging information on tax rulings, in accordance with Action 5 of the OECD/G20 BEPS package.

CPD Events

PROFESSIONAL INSIGHT

Streaming series | Tax consequences of mine streaming

Tax consequences of mine streaming

Staying ahead of the curve

Norton Rose Fulbright is delighted to invite you to our annual seminar for charities, foundations, not-for-profit and tax-exempt organizations.

Revenu Québec announces extended deadline of mandatory disclosure of nominee agreements in Quebec

On May 17, 2019, in Information Bulletin 2019-5, the Quebec Ministry of Finance announced that it would now be mandatory to disclose to Revenu Québec nominee agreements that have tax consequences by filing an information return.

The Singapore Convention on Mediation

Mediation is a flexible dispute resolution process, whereby a neutral, third party mediator helps guide the parties in a dispute towards their own resolution.

What the new carbon tax means for SA industry
Deloitte
Warranty and indemnity insurance in South Africa’s M&A environment

Warranty and indemnity (W&I) insurance provides cover for losses arising from a breach of a warranty and claims under a tax indemnity arising from a merger or acquisition (M&A) contract.

DAC 6: UK implementation of the new EU tax disclosure rules

DAC 6 imposes mandatory reporting of cross-border arrangements affecting at least one EU member state where the arrangements fall within one of a number of “hallmarks”.

29/07/19 VAT Alert - VAT treatment of foreign donor funded projects On 22 July, the Draft Taxation Laws Amendment Bill, 2019, was released for public comment and contains proposed amendments VAT treatment of foreign donor funded projects. Download P...
PWC
Real Estate Focus – July 2019

In this edition, we provide updates on proposed reforms to residential leases;, a new register of overseas entities;, property taxes; and the effect of Brexit on leases.

Tax News In The Press

TC - VAT 1610 - 19 June 2019
Attacked With an Axe - the Pain, the Indignity, the Choices, the Consequences... and the Inadequate Police Service

[Daily Maverick] It was my first full day back at the office after the Christmas holidays. I left the office, had dinner with a colleague from National Treasury at Capital Craft in Pretoria, and began driving home. I had taken the Rivonia exit off the N1 in Johannesburg when a man wearing all black, with his face fully covered with a ski mask, swung an axe into my car repeatedly.

Public Comment Sought On Development Charges for New Land Projects

[SAnews.gov.za] National Treasury is seeking public comment into the published Municipal Fiscal Powers and Functions Amendment Bill (MFPFAB).

Siphayi and Another v Commissioner for SARS and Others (34975/2019) [2019] ZAGPJHC 455 (25 October 2019)
Glencore Operations SA (Pty) Limited v Commissioner for the South African Revenue Service (11696/18) [2019] ZAGPPHC 545 (24 October 2019)
Flordis South Africa (Pty) Limited v Commissioner for the South African Revenue Service (61689/2015) [2019] ZAGPPHC 546 (17 October 2019)