by Pieter van der Zwan | Feb 14, 2025 | Value Added Tax
Taxpayers conducting operations in certain industries may claim a refund of the road accident fund levies included in the price they paid for fuel used in those activities. The Gauteng High Court recently issued judgments in disputes involving these refunds in...
by Pieter van der Zwan | Sep 15, 2024 | Uncategorized
SARS’ investigative process includes requesting information from taxpayers. In February 2024, the Western Cape High Court delivered judgment in CSARS v J Company. This case deals with requests for relevant material. This article considers the requirements...
by Pieter van der Zwan | Sep 15, 2024 | General tax matters
Taxpayers often refine their grounds and arguments as a tax dispute progresses. The Western Cape Division of the High Court recently considered such a change in Baseline Civil Contractors (Pty) Ltd v CSARS. This article briefly reviews the case and what other...
by Pieter van der Zwan | Sep 15, 2024 | Corporate and business tax
There have been few transfer pricing-related tax cases in South Africa. They mainly dealt with technicalities of section 31 of the Income Tax Act (‘the ITA’). However, a recent tax court case deals with applying the arm’s length principle, which is at the heart of...
by Pieter van der Zwan | Jun 28, 2024 | Corporate and business tax
South Africa introduced controlled foreign company (‘CFC’) rules when it adopted a residence-based tax system in 2001. These rules target passive or mobile income that escapes South African tax by accruing or diverting it to offshore companies controlled by...
