If you are interested in this NEW handbook on tax audits, please email taahandbook@gmail.com Here is the PREFACE: 2015 EDITION: UPDATED ANNUALLY THE TAX ADMINISTRATION…
The Tax Journal
South Africa Revenue Service Issues Guidelines on Determining Place of Effective Management The South African Revenue Service (SARS) Nov. 3 issued an interpretation note providing…
South Africa: South African Tax Legislation: Proposed Amendments In An International Tax Context Article by Lavina Daya, Yani Van Der Merwe and Liesl Visser ENSafrica…
South Africa: Increasing Disconnect Between SARS’ Legislated Powers And Its Internal Policies Article by Jerome Brink ENSafrica While the Tax Administration Act, 28 of 2011…
See an article by Dr Ednaldo Silva: http://transferpricinginsideafrica.com/article_07.html
Impacts of the OECD BEPS Project on companies operating in Nigeria October 2015 by PwC, Nigeria In brief On October 5 2015, the Organisation for…
What follows is the SARS version. The correct explanation appears below: MUTUAL AGREEMENT PROCEDURE (MAP) What is a MAP? MAP is a procedure which…
S.Africa: Interpretation of the Tax Administration Act in the context of SARS’ powers to recover tax
Interpretation of the Tax Administration Act in the context of SARS’ powers to recover tax by Caroline Rogers The Tax Administration Act 28 of 2011…
In terms of the “pay now, argue later” principle, the South African Revenue Service (SARS) is entitled to collect amounts owing by a taxpayer in…
Tanzania: New VAT Act The new Tanzanian Value Added Tax Act (“the new Act”), which received Presidential assent on December 11, 2014, came into effect…