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Remember to ask for interest

On 21 October 2016 judgment was handed down by the High Court (Gauteng Division, Pretoria) in the matter of BMW South Africa (Pty) Ltd v The Commissioner of the South African Revenue Service (as yet unreported). Briefly, the applicant (Applicant) was a vendor for...

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Special Voluntary Disclosure Programme (SVDP)

Subject to legislative approval, a Special Voluntary Disclosure Programme (SVDP) commenced on 1 October 2016, and is scheduled for a period of nine months ending on 30 June 2017.  The SVDP is meant for individuals and companies who have not in the past disclosed tax...

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Notice: Motor Dealers

USE OF EMPLOYER-PROVIDED MOTOR VEHICLE | TAXATION OF BENEFITS Following NADA directive issued in April 2016 motor vehicle dealers may use the average cost of stock held in trade in the previous year of assessment to determine the fringe benefit for dealership...

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