• Type: Publication series
  • Date: 11/26/2013

South Africa – Special Report: Tax Law Amendment Bills 

KPMG in South Africa examines the Taxation Laws Amendment Bill (B39-2013) and Tax Administration Laws Amendment Bill (B40-2013), and associated Explanatory Memoranda, that were published on October 24, 2013. Covered in this newsletter are the taxation of dividends received in respect of services tied to employment, the treatment of contributions to Retirement Annuity Funds, deductions for insurance policy premiums, charitable donations in excess of the 10-percent limit, and the exit charge rules applicable to indirect interests, among other proposals. For more details, read this Flash International Executive Alert.

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