What awaits corporate taxpayers in the 2023? The National Treasury published the draft proposals for tax amendments for...
Corporate and business tax
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Management fees: Is there a tax risk?
Managers who advise and manage the affairs of others, for example, their investments or businesses, often charge management fees...
Changes to the limitation on interest deductions
The reduction in South Africa’s corporate tax rate to 27% coincides with two base-broadening measures that come into effect at...
Revised rules for utilising tax losses carried forward
The reduction in the corporate tax rate to 27% triggers the effective dates for two sets of amendments made during 2021. One of...
Tax proposals in the 2022 Budget Review
The National Treasury published the 2022 Budget Review on Wednesday 23 February 2022. Amongst others this document sets out the...
Section 24C: The ‘contractual sameness’ requirement
Taxpayers may deduct an allowance for expenditure not yet incurred in the circumstances set out in section 24C of the...