Dividends paid by one South African company to another have been exempt from both normal tax and dividends tax since April 2012...
Dividend-stripping and share buy-back transactions
read more
General tax matters
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...