Dividends are generally not subject to normal tax in the hands of the recipient. The profits from which such dividends have been...
The fine line between dividends and income
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General tax matters
Tax issues: socio-economic and development expenditure
South African businesses play an integral role in socio-economic upliftment and development of communities, in particular those...
Dividend-stripping and share buy-back transactions
Dividends paid by one South African company to another have been exempt from both normal tax and dividends tax since April 2012...
Revised debt restructuring tax rules
The Taxation Laws Amendment Bill (TLAB) that was published by the National Treasury on 25 October 2018 contains a revised set of...
Disputing understatement penalties
The Tax Administration Act (TAA) requires SARS to impose an understatement penalty (USP) in the event of an understatement. A...