September 30, 2020
Section 45 of the Value-Added Tax Act makes provision for the payment of interest on delayed VAT refunds. In terms of section 45(1) of the Act, the South African […]
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November 9, 2020
In addition to tax liabilities (tax capital amounts), taxpayers are also subject to an array of penalties and interests in respect of late payments, understatements, specific punitive […]
December 15, 2020
The last several years have seen an increase in “smart accounting systems” that have online capabilities and that can integrate with various other business solutions. These […]
June 7, 2021
In June of 2020, tax practitioners and legal advisors were confronted with proposed new legislation regarding certain actions (or defaults) by taxpayers that would have constituted criminal acts. Currently, the Income Tax […]