Taxpayer

May 22, 2017

HOW SOUTH AFRICAN DIVIDENDS ARE TAXED

Dividends received by a South African taxpayer are generally exempt from income tax.  The major exemption though being dividends received from so-called REITs (these being some […]
August 23, 2018

THE TAX COURT REVIEWS THE DEDUCTIBILITY OF GENERAL BUSINESS EXPENSES

The recent Cape Town Tax Court judgment of S G Taxpayer v The Commissioner for the South African Revenue Service,[1] delivered on 9 May 2018, re-affirmed […]
October 24, 2018

RATING FORMULA FOR FARMING INCOME

The Income Tax Act[1] provides for a natural person who derives income from farming operations to elect (within three months after a year of assessment) to […]
February 19, 2019

FORM REQUIREMENTS FOR OBJECTIONS

Dispute resolution with the South African Revenue Service (SARS) generally has a two-pronged approach. Firstly, taxpayers must present their case on the merits – this will […]
We use cookies to improve your experience on our website. By continuing to browse, you agree to our use of cookies
X