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  • New financial emigration regime
    With a new financial emigration regime at play from 1 March 2021, South Africans wanting to emigrate financially will need to prepare themselves for a tougher and more complex process in proving non-resident status with SARS.
  • SARS' recruitment strategy raises questions
    SARS’ recruitment drive has provided some insight into the state of affairs at the organisation. With applications now closed, SARS released the details around the roughly 88,000 applications it received, and the numbers paint an unsettling picture.
  • A tale of two cases
    Two cases exhibit the extent of SARS’ powers, albeit from opposing perspectives. The first demonstrates the big role SARS can play in both recovering the proceeds of state capture and in bringing the looters to book, while the second shows how devastating SARS’ powers can be when not exercised within the legislative framework.
  • Abusing Tax Court processes works?
    The full bench of the Western Cape High court recently delivered judgment in a favour of a taxpayer (Cloete J dissenting) who, according to the Tax Court, was simply abusing process. Indeed, when studying the judgment of the Tax Court, it is difficult to see how the taxpayer’s approach was nothing more than an abuse of process which in turn begs the question – why was the taxpayer successful on appeal to the full bench of the High Court?
  • SARS attack on South African taxpayers abroad
    SARS has discovered R400bn in offshore holdings owned by South Africans and is on the rampage to collect all taxes that it is owed on these assets. This means that South Africans who are currently working abroad need to particularly take note and ensure that they are compliant with all of SARS’ tax requirements.
  • When does a VDP application become involuntary?
    Purveyors South Africa Mine Services (Pty) Ltd v CSARS:  Import VAT- does mere knowledge of a default by SARS render a subsequent voluntary disclosure programme application under section 227(a) of the Tax Administration Act involuntary? Legislative compliance and timing are vital.
  • Tax Highlights from the 2020 Budget Speech
    Many taxpayers will breathe a sigh of relief following Finance Minister, Tito Mboweni’s, 2020 Budget Speech. Many pundits predicted that the Minister’s hands were tied and he would have no choice but to increase the VAT rate or at least tax rates across the board. Instead, the Minister afforded some relief to taxpayers with an above-inflation increase in the personal income tax brackets and rebates.
  • 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.