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

Tax Administration Laws Amendment Act 24 of 2020 GG44082 20 January 2021
Rates and Monetary Amounts Act 22 of 2020 GG44082 20 January 2021
Taxation Laws Amendment Act 23 of 2020 GG44082 20 January 2021

TAX CASES

ABC (Pty) Ltd v Commissioner for the South African Revenue Service (13950) [2020] ZATC 4 (24 February 2020)
ABC Trading CC v Commissioner of the South African Revenue Services (1712) [2020] ZATC 2 (29 April 2020)
X v Commissioner for the South African Revenue Service (13720) [2020] ZATC 1 (27 March 2020)

Legislative & Policy
(National Treasury & Parliament)

43859 30-10 LegalA

AIDS HELPLINE: 0800-0123-22 Prevention is the cure Government Gazette Staatskoerant REPUBLIC OF SOUTH AFRICA REPUBLIEK VAN SUID-AFRIKA LEGAL NOTICES WETLIKE KENNISGEWINGS AN.B. The Government Printing Works will not be held responsible for the quality of “Hard Copies

...

Rentia Janse Van Niewenhuizen
43797 09-10 ComDigitalTechnologies

Department of Communications and Digital Technologies

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

...

Rentia Janse Van Niewenhuizen
43785 09-10 LegalA

AIDS HELPLINE: 0800-0123-22 Prevention is the cure Government Gazette Staatskoerant REPUBLIC OF SOUTH AFRICA REPUBLIEK VAN SUID-AFRIKA LEGAL NOTICES WETLIKE KENNISGEWINGS AN.B. The Government Printing Works will not be held responsible for the quality of “Hard Copies

...

Rentia Janse Van Niewenhuizen

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

​21 August 2020 New!



Next due date for comments :

SARS
​31 August 2020 New!



Next due date for comments :

SARS
​15 June 2020



Next due date for comments :

SARS

International and Regional News
(OECD and ATAF)

Updated guidance on tax treaties and the impact of the COVID-19 crisis

This note revisits the guidance issued by the OECD Secretariat in April 2020 on the impact of the COVID-19 pandemic on tax treaties. The guidance represents the Secretariat's views, supported by Working Party 1, on the interpretation of the provisions of tax treaties intending to provide more certainty to taxpayers during this exceptional period when those measures were applicable.

Platform for Collaboration on Tax's New Toolkit Helps Countries Implement Effective Transfer Pricing Documentation Requirements

The Platform for Collaboration on Tax, a joint initiative of IMF, OECD, UN and the World Bank, has released the final version of the Practical Toolkit to Support the Successful Implementation by Developing Countries of Effective Transfer Pricing Documentation Requirements.

Estonia deposits its instrument of ratification for the Multilateral BEPS Convention

Estonia deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (Multilateral Convention or MLI), which now covers over 1700 bilateral tax treaties, thus underlining its strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises. For Estonia, the MLI will enter into force on 1 May 2021.

CPD Events

PROFESSIONAL INSIGHT

You may want to emigrate...but your money may not be allowed to - MSN South Africa

© Provided by CapeTalk

National Treasury has published the Draft Taxation Laws Amendment Bill for public comment. Much of the talk has ...

Webber Wentzel News
You may want to emigrate... but your money may not be allowed to - 947.co.za

one hour ago
National Treasury has published the Draft Taxation Laws Amendment Bill for public comment. Much of the talk has been around ...

Webber Wentzel News
Want to withdraw retirement funds on emigration? National Treasury and SARS say try again in 3 years’ time - Media Xpose

by Joon Chong, Partner & Wesley Grimm, Associate at Webber Wentzel
The National Treasury published the Draft Taxation Laws Amendment Bill, ...

Webber Wentzel News
Want to withdraw retirement funds on emigration? National Treasury and SARS say try again in 3 years' time - Polity.org.za

The National Treasury published the Draft Taxation Laws Amendment Bill, 2020 (Draft Tax Bill) for public comment. One of the more ...

Webber Wentzel News
Withdrawing retirement funds and emigration: The 3-year rule - Money-Marketing

Reading Time: 3 minutes
Joon Chong
by Joon Chong, Partner & Wesley Grimm, Associate at Webber Wentzel
The National Treasury published the ...

Webber Wentzel News
The cost of corona: SA will need R3.4trn to recover - The Citizen

Tax under collection, subdued economic growth, tax dodgers and the growth of the illicit economy are all contributing factors that will ...

Webber Wentzel News
Fast Growth Tech Company

Our team of leading technology, corporate M&A, financing and tax lawyers will be delivering a five-part series, which will provide guidance on the multitude of issues and factors that need to be considered in the funding and M&A of rapidly growing technology companies.

The limited discoverability of tax returns

Thomas Hall and Judith Archer indicate that the New York Commercial Division continues to exercise great caution to avoid unnecessary disclosure of tax returns.

Alberta expands TIER regulation to reduce scope of federal carbon taxes

Alberta’s Technology Innovation and Emissions Reduction Regulation (TIER) has been amended to allow more industrial facilities to voluntarily opt in to Alberta’s carbon emission reduction regime and not be subject to federal carbon taxes.

Tax News In The Press

Covid-19 - Cell Phone Study Shows Where Infections Take Place

[GroundUp] A study published in the journal Nature by Serina Chang and her colleagues in November 2020 used American cell phone data to identify the places where people are most likely to contract SARS-CoV-2, the virus that causes Covid-19.

GroundUp
Minister Zweli Mkhize - Update On SARS-CoV-2 Coronavirus Vaccine Rollout Strategy

[Govt of SA] In line with our commitment to keep the public informed of developments relating to the vaccine rollout strategy, we wish to communicate recent developments of national importance.

Govt of SA
31 December 2020 - Publication of the Annual Tax Statistics for 2020
Statement on New SARS-CoV-2 Variant with Multiple Spike Protein Mutations

[Africa CDC] The Africa Centres for Disease Control and Prevention (Africa CDC) wishes to raise awareness of Member States regarding the new variant of SARS-CoV-2, the virus that causes COVID-19, which was reported in South Africa and the United Kingdom over the past week. Africa CDC is closely following up with authorities in South Africa, where the variant was first identified in Nelson Mandela Bay and has rapidly spread through the Eastern and Western Capes, as well as KwaZulu-Natal.

Africa CDC
Angola Suspends Travel From 4 Countries Over Coronavirus Variant

[East African] Angola has suspended air, land and sea connections with South Africa, Australia, Nigeria and UK due to the discovery of the new coronavirus variant SARS-CoV-2.

East African
SARS Temporarily Closes Branches

[SAnews.gov.za] As part of measures to slow down the spread of COVID-19, the South African Revenue Service (SARS) offices will temporarily close with effect from Christmas Eve.

SAnews.gov.za