Renewable Energy Incentive
The proposed renewable energy incentive, as introduced on 22 February…
Taxation of crypto assets
A crypto asset is a digital representation of value that…
Value-Added Tax (“VAT”) treatment of services rendered physically in South Africa to a non-resident
When services are rendered physically in South Africa by a…
The Foreign Investment Allowance for Individuals
South African individuals can transfer up to R1 million offshore…
The basics of VAT apportionment
As a general rule a registered Value-Added Tax (“VAT”) vendor…
How do I inform SARS that I ceased to be a tax resident in South Africa?
When you cease to be a South African tax resident,…
Am I a tax resident?
South African tax residents are taxed on their worldwide income…
Tips for tracking tax
Two of the frequent transactions that occur amongst corporate entities,…
Renewable Energy Incentive
The 2023 Budget provides tax relief totalling R13 billion to…
The Multi-lateral Instrument’s effect on dual resident entities
South Africa ratified the ‘Multi-lateral Instrument’ (‘MLI’) effective 1 January 2023. The…