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Tax Chronicles issue 33

The latest issue of the Tax Chronicles issue 33 is out. Download your copy here. 

Tax Chronicles issue 32

The latest issue of the Tax Chronicles issue 32 is out. Download your copy here. 

TaxTalk Jan/Feb edition is out

 TaxTalk's first issue of 2021 is available. Download your copy of the special Incentives Issue here.  

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

ANNEXURE DA 185.4B15

LICENSING CLIENT TYPE 4B15 – SEARCHER OF OR SEARCHING FOR WRECK

ANNEXURE DA 185.4B4

LICENSING CLIENT TYPE 4B4 – SPECIAL STORAGE WAREHOUSE (SECTIONS 19A AND 21 AND THE RULES THERETO)

ANNEXURE DA 185.4B3

LICENSING CLIENT TYPE 4B3 – STORAGE WAREHOUSE

TAX CASES

Free State Development Corporation v Commission for the South African Revenue Service (VAT 1999) [2021] ZATC 4 (30 March 2021)
Free State Development Corporation v The Commission for SARS (VAT 1999) [2021] ZATC 3 (30 March 2021)
D v Commissioner for the South African Revenue Service (24720) [2020] ZATC 22 (27 May 2020)

Legislative & Policy
(National Treasury & Parliament)

Media statement: Draft amendments to the Carbon Offsets Regulations

The National Treasury today publishes draft amendments to the Carbon Offset Regulations (Gazette No. 42873) prescribing carbon offsetting in terms of section 19(c) of the Carbon Tax Act, Act No. 15 of 2019 for public comment.

Draft Amendments to the Carbon Offsets Regulations

Amendments to the Carbon Offset Regulations prescribing carbon offsetting in terms of section 19( c) of the Carbon Tax Act (Act No 15 of 2019), are hereby published for comment.

Budget 2021
Treasury

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

Draft amendments to rules under section 49 – SACUM-EPA tariff rate quotas

 

Next due date for comments : 7 May 2021

 

SARS
​​24 March 2021 New!



Next due date for comments :

SARS
​24 September 2020 New!



Next due date for comments :

SARS

International and Regional News
(OECD and ATAF)

Inheritance Taxation in OECD Countries to be released on Tuesday 11 May 2021

Wealth inequality has been persistently high and on the increase in many countries for decades. Wealthier households are reporting higher-value inheritances, a trend which is likely to persist as asset prices continue rising and the Baby-boom generation ages. Longer life expectancies and wealth concentration among older age groups could further reinforce inequality.

OECD and CREDAF renew partnership to strengthen tax co-operation

The OECD and the Cercle de réflexion et d’échange des dirigeants des administrations fiscales (CREDAF) signed a renewal of their Memorandum of Understanding agreeing to extend their collaboration in promoting fair and efficient tax systems and enhancing the efficiency and effectiveness of tax administrations for a further three years.

Global Forum Secretariat launches Train the Trainer pilot programme under the Africa Initiative

The Global Forum launched its Train the Trainer pilot programme under the umbrella of the Africa Initiative in April 2021. The project is designed to assist participating jurisdictions in providing local training to tax auditors and investigators.

CPD Events

PROFESSIONAL INSIGHT

Carve out transactions in Europe: The buyer’s perspective

In this webinar, a multidisciplinary panel of lawyers from across our European network will discuss the practical and legal issues for buyers to consider when acquiring an international business that is being "carved out" from the seller's group. As well as looking at corporate issues we will also discuss tax, human capital and technology considerations.

Scraping the pots to find revenue - Middelburg Observer

Tax increases could have been one such pot, but it’s already been scraped dangerously thin.

Webber Wentzel News
The Power of With:

The future of tax and legal functions, today

Deloitte
2021 Women in Tax Leaders Guide recognises 12 Deloitte Africa Tax & Legal directors
Deloitte
Deloitte Africa Tax & Legal director, Louise Vosloo, recognised in the 2021 Tax Controversy Leaders Guide
Deloitte
2021 Indirect Tax Leaders Guide recognises four Deloitte Africa Tax & Legal directors
Deloitte
MTBPS 2020: Minister of Finance expected to deliver pragmatic budget  
Deloitte
Deloitte School of Tax & Legal

Infusing Tax Technical Skills

Deloitte
Tax Alerts, Highlights and Newsletters

Subscribe to our publications and get the latest tax and legal developments

Deloitte

Tax News In The Press

Concern Raised At Expenditure Patterns

[SAnews.gov.za] Government needs to urgently address its expenditure patterns if it is to turn the tide against unsustainable debt levels, says the National Treasury.

SAnews.gov.za
President Mourns the Passing of AU Covid-19 Special Envoy

[SAnews.gov.za] President Cyril Ramaphosa has learned with deep sadness of the passing of financial expert and former Algerian Minister of Finance, Abderrahmane Benkhalfa.

SAnews.gov.za
Sexwale Missing Funds Allegations Are a Scam

[SAnews.gov.za] The National Treasury and the South African Reserve Bank (SARB) have dismissed as a scam, reports of trillions of Rands donor funds going missing - after being deposited at the central bank.

SAnews.gov.za
Billionaire Tokyo Sexwale Apparently Fooled By a Common Internet Scam

[Daily Maverick] Once known as 'Mr-Deal-A-Minute', billionaire oligarch Tokyo Sexwale appears to have been duped by a 'common scam' and was acting at the behest of a mysterious foreign donor of the 'White Spiritual Boy Trust', said the National Treasury and the SA Reserve Bank.

Daily Maverick
Income Tax Fraudster Convicted and Sentenced

[SAPS] Ruzaan Botha (45) the sole director of Botha Investment Holdings cc got convicted and sentenced at Gqebera Specialised Commercial Crimes Court on 15 April 2021.

SAPS
SARS Receives 88,000 Job Applications

[SAnews.gov.za] The South African Revenue Service (SARS) has received over 88 000 applications for over 500 skilled specialist and graduate vacancies in its recent recruitment drive.

SAnews.gov.za