Legal Trends 2021

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High Court judgment limits diesel refund claims for mining activities

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...

By Prenisha Govender 18 Jan 2021

#BizTrends2021: 'Wealth tax' unlikely to be government policy in near future as pressure on tax base mounts

Looking back at 2020, the most significant development on the tax front must certainly have been government's tax relief measures aimed at helping businesses mitigate the impact of the Covid-19 pandemic...

By Albertus Marais 6 Jan 2021

Sars welcomes ConCourt taxpayer information ruling

South African Revenue Service (Sars) Commissioner, Edward Kieswetter, has welcomed the unanimous judgment of the Constitutional Court confirming the revenue collector's right to withhold taxpayer information...

21 Dec 2020

New trilingual African multidisciplinary tax journal to launch February 2021

Original, high-level and evidence-based multi-disciplinary research papers in all areas of taxation in Africa available as a print or digital publication...

Issued by Juta and Company 18 Dec 2020

#BestofBiz 2020: Legal

We've compiled our annual #BestofBiz 2020 lists across all our industries featuring our most popular articles, most-read contributors and brand press offices with the most views. Discover the most read content on Bizcommunity's Legal site over the past year below...

14 Dec 2020

The impact of retirement reform in SA

Changes to retirement benefits for provident fund members, initially meant to come in five years ago and now scheduled for next March, will see tax uniformity for all who contribute towards retirement...

18 Nov 2020

New international rules to tax digital economy

The Parliamentary Budget Office released a report (the PBO Report) on 26 June on the potential introduction of a digital tax in respect of the supplies of goods and services by non-residents to South African customers, which are delivered by digital means...

By Wally Horak 10 Nov 2020

Proposed process to manage carbon budgets

The Department of Environment, Forestry and Fisheries recently issued a notice governing the submission of "Subsequent Pollution Prevention Plans" and the Proposed process to manage carbon budgets for the period 1 January 2021 to 31 December 2022...

By Gillian Niven and Paula-Ann Novotny 3 Nov 2020

Bizcommunity and NSP Consultants congratulate BizListing winners!

Congratulations to the SME companies who have won full-page BizListing entries in Bizcommunity's business directory...

Issued by 26 Oct 2020

National Treasury moves to increase the potential criminal liability for errant taxpayers

A number of actions may lead to taxpayers being held criminally liable, with recent proposed tax changes raising the stakes significantly for taxpayers who may now get caught in the criminal net...

By Dr Albertus Marais 26 Oct 2020

Challenging Sars' decision to audit

The South African Revenue Service (Sars) is empowered by section 40 of the Tax Administration Act, 2011 (TAA) to select a taxpayer for audit...

By Graeme Palmer 26 Oct 2020

Mitigation and the South African carbon tax

The very first period for filing of carbon tax returns opened on 1 October 2020, and will close on 29 October, at 3pm, after which penalties for late submissions will apply. During that limited timeframe, carbon taxpayers are required to file their initial environmental levy (carbon tax) accounts and pay carbon tax on their greenhouse gas (GHG) emissions between 1 June and 31 December 2019...

By Andrew Gilder 22 Oct 2020

Limited tax relief for SA's cross-border workers

It has recently been announced that the foreign earnings exemption for South Africans working overseas will be relaxed to take into account the South African lockdown rules...

21 Oct 2020

Sars announces improved trade facilitation measures

Following queries and concerns from various industry stakeholders regarding information that all bonded goods must be imported into South Africa under sealed conditions (i.e. containerised), Sars has published a notice which clarifies the customs declaration process...

By Prenisha Govender 14 Oct 2020

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