Court sets rules for SARS audits

Posted 07 July 2014

A recent judgment by the Supreme Court of Appeals sets out rules for a SARS audit. This is based on a case dating back more than a decade when SARS was found to have overreached itself in dealing with a taxpayer.

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New withholding tax on cross-border services

Posted 27 January 2014

An amendment to the Income Tax Act imposes a 15% withholding tax on cross-border services rendered in South Africa, writes Graeme Palmer of Garlicke Bousfield.

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