South Africa


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Meaning of “due and payable” for purposes of the Interest Withholding Tax provisions

As of 1 March 2015, interest payable by South African residents to or for the benefit of foreign persons may be subject to Interest Withholding Tax (IWT) at a rate of 15%.
Modified date: 2015/01/07
Regulatory update

Changes to the Income Tax Return for Companies (“ITR14”) and Individuals (“ITR12”)

SARS recently announced that certain changes were introduced to the ITR14 in respect of the 2014 year of assessment.
Modified date: 2014/12/10
Regulatory update

Real Estate Investment Trusts (“REITs”)

In line with other countries in the world, South Africa has detailed REIT tax legislation in place, which was introduced with effect for tax years of assessment commencing on or after 1 April 2013.
Modified date: 2014/12/04
Business and industry issue

Long-awaited clarity provided by COMESA Competition Commission

On 31 October 2014, the COMESA Competition Commission published its 2014 Merger Assessment guidelines which provide much needed clarity in so far as merger control is concerned.
Modified date: 2014/11/10
Regulatory update

Competition Act: No fishing allowed

In 2010 the Supreme Court of Appeal issued a judgement which sent a strong message that the Competition Act has to be interpreted and applied in a manner that is consistent with the Constitution.
Modified date: 2014/11/07
Business and industry issue

Important changes to section 23M of the Income Tax Act (ITA)

The Taxation Laws Amendment Bill (TLAB), tabled in parliament on 22 October 2014, contains welcome changes to the provisions of section 23M of the Income Tax Act (ITA), due to come into operation on 1 January 2015.
Modified date: 2014/10/28
Regulatory update

Overhaul of retirement reform loses momentum

The Treasury’s delay in implementing retirement reform has been met with dismay by some industry players, who view the proposed changes as crucial to improving SA’s low savings rate.
Modified date: 2014/10/28
Business and industry issue

Retirement reforms postponement, what next?

On 16 October 2014, National Treasury announced, through a Media Statement, the postponement of phase 1 to March 2016, possibly even March 2017.
Modified date: 2014/10/24
Regulatory update

Voluntary Disclosure Program - What you need to know!

Many taxpayers took the opportunity to “come clean” with SARS with an array of penalties and interest been waived. As per the SARS website, the last eight (8) VDP1 applications will be finalised shortly.
Modified date: 2014/10/07
Business and industry issue

Significant changes to regulations concerning global mobility professionals

South African Immigration Regulations, published in a the Government Gazette on 26 May 2014, introduce a significant amount of change and global mobility professionals dealing with immigration matters.
Modified date: 2014/09/17
Press release
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