Groups of companies often pay expenses on behalf of other group entities, or incur costs centrally and recharge them. The Tax...
Section 11(a) deductions when one group company pays the expenses of another
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General tax matters
Remittance of a percentage-based penalties: why requests fail and where the case is made
Most taxpayers know of or have experienced the 10% penalty that SARS imposes for the late payment of VAT, employees' tax or...
Correcting errors on tax returns – USP risks
The amendments at the end of 2025 affected section 222 of the Tax Administration Act 28 of 2011 (the TAA). The amendment moved...
Is a transaction a reportable arrangement?
Over the last few months, I have helped several companies prepare RA01 submissions for reportable transactions. I have noticed...
Are self-insurance premiums deductible?
Are premiums paid in respect of self-insurance products deductible for income tax purposes? In C:SARS v Meiring Citrus (Pty) Ltd...
Section 99 prescription: When can SARS reopen a tax assessment?
Section 99 of the Tax Administration Act (the TAA) limits the period within which SARS can raise additional assessments. The...