South Africa's amended plastic bag regulations and the new extended producer responsibility regulations raise concerns about double taxation in the plastic bag sector...
Garyn Rapson, Paula-Ann Novotny and Emma Bleeker 29 Apr 2021
The Pretoria High Court recently had to decide whether the Samsung Galaxy S7 should be classified under the "machine" tariff or remain under its "telephone" tariff determination...
Keketso Kgomosotho, overseen by Virusha Subban 23 Apr 2021
A recent decision by the Tax Appeals Tribunal of Kenya has provided much needed clarity on withholding tax payable by South African residents providing services to Kenyan entities...
Karen Miller and Joon Chong 16 Apr 2021
Thomson Reuters and Juta & Co are proud to announce a partnership in Africa, that will see legal professionals being offered market-leading research technology...
Jackie Rhodes & Kamal Patel, Juta and Company 13 Apr 2021
Three years ago South Africa introduced Africa's first major tax on sugar-sweetened beverages based on grams of sugar. The tax now stands at about 11% of the price per litre...
Karen Hofman 12 Apr 2021
While businesses only need to calculate their liability and submit their carbon tax return once a year, compliance with the Carbon Tax Act itself is not a once-off accomplishment, nor is it as difficult to achieve as some organisations think...
Eckart Zollner 7 Apr 2021
More than half of African companies are delaying their energy transition targets, leaving them in danger of missing the Paris Agreement target of net zero carbon emissions by 2050...
The proposed draft amendments to the diesel refund scheme, which were released recently, has offered some clarity on certain aspects of the scheme...
Rudi Katzke and Kagiso Nonyane 17 Mar 2021
As currently worded, the definitions of pension preservation fund, provident preservation fund and retirement annuity fund in section 1 of the Income Tax Act, 1962, make provision for a payment of lump sum benefits...
Lize de la Harpe 3 Mar 2021
Administrators of retirement funds are in for a busy time. This is because the new tax rules regarding the annuitisation of provident funds are coming into effect...
Deirdre Phillips, Mogola Makola and Aneria Bouwer 17 Feb 2021
Manhattan prosecutors probing Trump's real estate business for possible insurance and tax fraud have stepped up witness interviews...
Jason Szep, Joseph Tanfani and Peter Eisler 9 Feb 2021
The correct VAT treatment of vouchers for digital services has been a grey area for many years. Towards the end of 2020, mobile network provider MTN applied for a declaratory order to obtain clarity in this regard...
Aneria Bouwer and Sduduzo Mhlongo 27 Jan 2021
The Tax Administration Act requires Sars officials to preserve the secrecy of taxpayer information. In the Public Protector v CSARS, the Constitutional Court had to decide whether the Public Protector's subpoena powers trumped those of Sars obligations to keep taxpayers' information secret...
Graeme Palmer 25 Jan 2021
The recent High Court judgment Graspan Colliery v The Commissioner for the South African Revenue Services [2020] could have significant implications for mining operators and their ability to claim diesel refunds...
Prenisha Govender 18 Jan 2021
