Commission earners could make an argument to Sars that they should be allowed to deduct their normal range of business expenses, even if commission is no longer more than 50% of their total remuneration under the exceptional circumstances of the Covid-19 pandemic...
Joon Chong 22 Jul 2020
While a tax judgment may have all the effects of a judgment, it is not a judgment in the ordinary sense, but rather an enforcement mechanism for the recovery of tax...
Graeme Palmer 20 Jul 2020
Ya'eesh Cader together with his brother made use of the nationwide lockdown to enable, rather than disable their online legal platform, Get Law...
Evan-Lee Courie 15 Jul 2020
As doctors, nurses and other hospital staff work tirelessly on the frontlines of the war against Covid-19, R&D teams and legal experts band together to aid the fight in their own way as they offer their skills on the National Ventilator Project...
Shan Radcliffe 14 Jul 2020
Section 179 of the Tax Administration Act, 2011 allows the South African Revenue Service (Sars) to issue a notice to a person who holds or owes money, including a pension, salary, wage or other remuneration, for or to a taxpayer, requiring the person to pay the money to Sars in satisfaction of the taxpayer's outstanding tax debt.
Graeme Palmer 22 Jun 2020
The issue of when an employer should explore alternatives to retrenchment has never been more relevant than now, as businesses begin to respond to the impacts of Covid-19 on their operations...
Johan Botes 15 Jun 2020
The Gauteng High Court yesterday declared the Covid-19 lockdown regulations in Levels 3 and 4 unconstitutional and invalid...
Shan Radcliffe 3 Jun 2020
The ban on cigarettes and related tobacco products will remain in place, but alcohol will be permitted for sale on certain days of the week...
Lauren Hartzenberg 28 May 2020
Privacy-by-design data sharing models are set to transform partnership marketing, says Anton Grutzmacher, co-founder and chief revenue officer at Omnisient...
Anton Grutzmacher 28 May 2020
Bruce Schubach, chief operating officer of Baker McKenzie Johannesburg, shares the his experience of the current Covid-19 crisis and how the law firm is navigating these unusual times...
Shan Radcliffe 25 May 2020
Businesses registered with the Unemployment Insurance Fund (UIF) that are suffering financial distress as a direct result of the Covid-19 pandemic qualify to receive financial relief from the Temporary Employee / Employer Relief Scheme...
Graeme Palmer 25 May 2020
With the Protection of Personal Information Act (Popia) planned to commence imminently, the way direct marketing is carried out and received by South African consumers is set to shift...
Sandra Galer 14 Apr 2020
Tax is an important factor when a business decides whether to use debt or equity financing...
Graeme Palmer 25 Mar 2020
Johan Botes, partner and head of the Employment & Compensation Practice at Baker McKenzie Johannesburg, addresses a series of questions many South African employees and employers are asking amid the the coronavirus (Covid-19) outbreak...
Johan Botes 19 Mar 2020
The Cannabis Expo has been postponed due to the Covid-19 outbreak. The Cannabis Expo returns to Cape Town from 19 to 22 March 2020 at GrandWest. We got in touch with expo director Silas Howarth to find out what goes into putting on an event of this nature, shifting stigmas, advice for budding entrepreneurs and CBD trends...
Ruth Cooper 12 Mar 2020
Al Capone, the infamous American mobster, was convicted of tax evasion as it was easier for the US Attorney General to secure a conviction for tax offences than comply with the evidentiary requirements of his other crimes. But what right does the South African taxpayer have for the information disclosed to Sars to be kept confidential?
Graeme Palmer 24 Feb 2020
On 11 December 2019, the Minister of Labour in South Africa issued a notice calling for interested parties to make submissions on his proposal to deem persons in the film and television industry as employees for the purpose of selected portions of South Africa's employment law...
Johan Botes 24 Jan 2020
Are expenses incurred in maintaining a content and motivated workforce part of the costs of a taxpayer's income-producing operations...?
Graeme Palmer 20 Jan 2020
It's that time of year when many South African companies give their employees festive season gifts to thank them for their service...
Yolandi Esterhuizen 11 Dec 2019
Subject to any applicable exemption, donations tax is payable on the value of any property disposed of under any donation...
Graeme Palmer 26 Nov 2019
On 29 October 2019, a proclamation was published in terms of which sections 8(a)(cA), 11, 15 and 16 of the Labour Law Amendment Act 10 of 2018 (LLAA) become effective as of 1 November 2019...
Jacques van Wyk 4 Nov 2019
On 1 March 2020, an amendment to the foreign employment income exemption comes into operation. There have been misperceptions about those expatriates that will be affected by this change to the tax law...
Graeme Palmer 18 Oct 2019
The Supreme Court of Appeal (SCA) has for the second time in CSARS v Atlas Copco South Africa (Pty) Ltd, confirmed that the net realisable value (NRV) method is not a suitable method to value closing stock for income tax purposes...
Joon Chong 14 Oct 2019
Agricultural economist, Wandile Sihlobo says that come April 2020, the proposed change to the Constitution to allow land expropriation without compensation (EWC) may not happen...
Nicci Botha 27 Sep 2019
The Supreme Court of Appeal recently had to decide whether tax consultants contracted by BMW South Africa to facilitate the tax compliance of the company's expatriate employees constituted a taxable fringe benefit for the employee...
Graeme Palmer 23 Sep 2019
Is an employee considered permanent at the end of the probation period if the employment contract requires such confirmation and the employer does not explicitly verify permanency?
Jacques van Wyk 12 Sep 2019
Employers can play a critical role in stigmatising violence against women and ensuring that perpetrators are ostracised from civilised society. No employer should have any doubt about its ability to dismiss any employee who assaults a female colleague, client or supplier...
Johan Botes 10 Sep 2019
An attorney, notary, and conveyancer specialising in property and conveyancing, Subashnee Moodley is an example of what one can achieve through perseverance, hard work and authenticity...
Sindy Peters 23 Aug 2019
The Labour Appeal Court recently had to consider whether reinstatement must always be awarded where a dismissal is found to be substantively unfair, in the case of Afgen (Pty) Ltd v Ziqubu (2019)...
Jacques van Wyk 14 Aug 2019
The Labour Court recently ruled on whether employees may approach said court to enforce a claim against a company under business rescue proceedings...
Jacques van Wyk 1 Aug 2019
