PKF South Africa

Publications
right solutions

Publications Search

Home Publications SA Tax Newsletters
SA Tax Newsletters - 2021-04-06

Temporary letting and subsequent sale of dwellings by property developers

As from 10 January 2012, property developers who let residential property prior to sale were granted temporary relief from the VAT claw back that would normally arise by way of a change of use adjustment.

Read more
SA Tax Newsletters - 2021-04-06

A Recap on Provisional Tax

For all individuals and the majority of companies in South Africa the much dreaded second provisional tax return is due at the end of February which is fast approaching. Here are some basic principles to bear in mind when attending to your provisional tax return for this period.

Read more
SA Tax Newsletters - 2020-09-22

Termination of the tax residence of a company: shareholders beware

In terms of current legislation, when a company (“ExitCo”) ceases to be a tax resident of South Africa, the following tax implications arise:

Read more
SA Tax Newsletters - 2020-09-22

Proposed amendments to VAT legislation: Potential impact on cross-border leases of certain assets used in SA

In terms of the Value-Added Tax Act No. 89 of 1991 (“the VAT Act”) a person is required to register for value added-tax (“VAT”) if, broadly speaking:

Read more
SA Tax Newsletters -2020-08-18

Draft tax laws amendment bill

The 2020 Draft Taxation Laws Amendment Bill (“2020 draft TLAB”) and the 2020 Draft Tax Administration Laws Amendment Bill (“2020 Draft TALAB”) were published for comment on 31 July 2020.

Read more
SA Tax Newsletters -2020-07-23

Estate Planning

2020 certainly caught us off-guard. Who would have thought that we would have been in lockdown for more than 100 days or that unions, parents, government and other stakeholders would fight about whether children attending schools would be a good idea?

Read more
SA Tax Newsletters -2020-07-16

Supplementary Budget Speech 2020 - Tax Overview

On 24 June 2020, the Minister of Finance, Tito Mboweni, delivered the supplementary budget speech as a result of the significant effects that the current COVID-19 pandemic has had on our economy.

Read more
SA Tax Newsletters -2020-07-15

SARS Automatic Assessments for Individual Taxpayers.

The 2020 tax filing season will open in the coming months. For this financial year end, the South African Revenue Services (SARS) says it will automatically assess a number of taxpayers.

Read more