The National Treasury published the Taxation Laws Amendment Bill for 2022 on 26 October 2022. Amongst others, this bill includes...
New tax rules for returns of capital
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Corporate and business tax
Tax treatment of costs to raise funding
There are many costs to raise funding for a business, whether debt or equity capital. These include raising fees, initiation...
Corporate tax proposals for 2022
What awaits corporate taxpayers in the 2023? The National Treasury published the draft proposals for tax amendments for...
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...