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    Welcome to the KPMG knowledge base of articles and publications that demonstrate our understanding of many of the complex business challenges and key issues faced by companies around the world.
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    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
     

    Recent SARS Audit initiative

    SARS has implemented a new initiative concerning employees’ tax audits, aimed specifically at travel allowances, the employees’ tax treatment of remuneration paid to expatriate employees and employee share incentive schemes.
    Modified date: 2014/05/29
    Business and industry issue
     

    Proposed amendments to the mineral and petroleum resources royalty

    The Taxation Laws Amendment Bills, released by National Treasury on 10 May 2010 for comment, propose significant changes to the Royalty legislation.
    Modified date: 2013/05/14
    Business and industry issue
     

    The tax benefits of 'Going Green' – Part 2: Energy efficiency savings

    The more energy you save, the less tax you pay. Or, at least, that is the idea with the proposed section 12L insertion into the South African Income Tax Act.
    Modified date: 2013/05/14
    Business and industry issue
     

    KPMG Budget Tax Card - 2011/2012

    An easy-to-read pocket reference guide following the Budget Speech by Minister Pravin Gordhan.
    Modified date: 2013/05/14
    Business and industry issue
     

    Partnerships, permanent establishments and the problem of double taxation

    If a taxpayer of Country A earns income in Country B, which country has the right to tax it? Is it Country A or Country B?
    Modified date: 2013/05/14
    Business and industry issue
     

    Employee Share Schemes: Beware of the changes

    SARS seeks to make changes to one of the most complex areas in our tax dispensation, being the taxation of benefits obtained in terms of employee share schemes.
    Modified date: 2011/10/27
    Regulatory update
     

    The Companies Act 71 of 2008 (the Act)

    The DTI has issued a statement announcing that the ‘general implementation date’ of the Act will be deferred to 1 April 2011.
    Modified date: 2011/10/27
    Regulatory update
     

    Voluntary Disclosure Programme: Time to come clean

    Taxpayers are being given another opportunity to “come clean” and regularise their tax affairs.
    Modified date: 2011/10/27
    Regulatory update
     

    Islamic banking in Africa and related tax issues

    There is a large Muslim population in Africa, yet people remain unbanked for religious reasons. There is a demand for products that are compliant with Shari’ah (Islamic law).
    Modified date: 2011/09/29
    Business and industry issue
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