Taxpayers conducting operations in certain industries may claim a refund of the road accident fund levies included in the...
Diesel rebates: Lessons from recent cases
read more
Value Added Tax
VAT Apportionment: Revised ruling
Registered VAT vendors can deduct input tax in respect of goods and services supplied to them. However, they may only deduct...
Input tax: Holding companies
Vendors may deduct input tax on goods or services acquired for purposes of making taxable supplies in the course of...
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...
VAT proposals for 2022
VAT vendors can expect a number of amendments that affect specific classes of vendors in 2023. The National Treasury published...
C:SARS v Capitec: A case of VAT equilibrium?
In Commissioner for the South African Revenue Service v Capitec Bank Limited (94/2021) [2022] ZASCA 97 (21 June 2022) the...