Introduction The Carbon Tax Act 15 of 2019 (the “Act”) was enacted as a result of the increase of greenhouse gas emissions in the atmosphere, which is causing and contributing to global climate change. The Act in its preamble, therefore, aims to contribute to the worldwide effort to stabilise greenhouse gas emissions by employing […]
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Introduction Once the South African Revenue Services (‘SARS’) issues your business with a penalty relating to your Value Added Tax (‘VAT’) or Corporate Income Tax Returns (‘CIT’), would the Tax Court be able to increase such penalties if they are of the opinion that SARS were too lenient? The recently decided case of Purlish Holdings […]
Introduction One of life’s few certainties is the payment of taxes. Bearing that in mind, we should ensure that we never find ourselves in a predicament to have an outstanding account with the taxman in the first place, which of course, is sound advice. In cases of liquidation, we know that the South African Revenue […]
In the recent decision of Red Ant Security Relocation and Eviction Services (Pty) Ltd v Commissioner for the South African Revenue Service the Pretoria High Court found that SARS had failed to follow due process in revoking tax compliance status in terms of the Tax Administration Act (“the TAA”). The Applicant in the matter sought […]
As most South Africans are aware, the national Budget Speech for 2018 was held on 21 February 2018. After quite a lot of turmoil in Government, and the election of a new President, everyone eagerly awaited the Budget Speech this year for some positive economic news. So, what are the important things we need to […]
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Let’s Talk video series:
- The co-operative as an appropriate form of enterprise for black economic empowerment September 1, 2008
- National Wills Week 2008 September 6, 2008
- The co-operative as an appropriate enterprise for BEE [abstract] October 1, 2008
- Spring Fab Bridal Show 2008 November 3, 2008
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- Mediation – is it an Alternative to Litigation? September 18, 2019
- The Carbon Tax Act September 16, 2019
- Living and Conducting your Business with minimal risk September 10, 2019
- ENAC: Can a party withhold their own performance where the other party has failed to perform? September 9, 2019
- The Case of Debt Review- Can Consumer Exit Debt Review Early? September 7, 2019