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  • A Tale of Caution for VAT Vendors
    The Supreme Court of Appeal confirms that 15% VAT is chargeable on cross-border goods and services. For vendors flouting the provisions of the Value-Added Tax Act, 1991 in attempt for their supplies to be (incorrectly) zero-rated, the consequences could be disastrous; a lesson which a vendor learned when it approached the Supreme Court of Appeal (“the SCA”) in Diageo South Africa (Pty) Ltd v Commissioner for the South African Revenue Service (330/2019) [2020] ZASCA 34 (“Diageo”).
  • Supreme Court of Appeal curbs abuse of Section 24C
    In the recent case of CSARS v Clicks Retailers (Pty) Ltd (58/2019) [2019] ZASCA 187, the Supreme Court of Appeal (“the SCA”) sided with SARS in its interpretation of section 24C of the Income Tax Act, No. 58 of 1962. Contractors and others who avail themselves to this provision should heed the permutations set by this judgment, which was delivered on 3 December 2019.
  • Home office expenditure: When can you claim from SARS
    Taxpayers needing to work from home have been asking whether they may claim a deduction from their taxes for expenses they incur in doing so. The good news for some is that it is possible to claim a deduction where one meets the criteria for this; however, the permutations in the context of employees are quite limiting and dependent on careful consideration and planning.
  • It’s real change taxpayers need, not just promises – the Budget Speech 2020
    The spirited Budget Speech given by Minister Tito Mboweni this Wednesday may have given many taxpayers a sense of cold comfort in otherwise tumultuous economic conditions in South Africa. However, aside from the quips about pot plants and there being no VAT increase, the proposals made are simply not enough for taxpayers anymore.