Case Law Wrap Up #3

NEWS | CANYON RESOURCES (PTY) LTD V C:SARS (68281/2016) (27 MARCH 2019)

Issue The issue in this matter relates to whether the taxpayer was entitled to claim a diesel refund in respect of diesel purchases in conducting its mining operations, in terms of section 75(1)(d) of the Customs and Excise Act, No. 91 of 1964 (the Customs Act) and Schedule 6 thereto.

Liquidated Company Employees May Not Suffer PAYE

NEWS | EMPLOYEES OF LIQUIDATED COMPANIES MAY NOT SUFFER PAYE

The COVID-19 pandemic has wreaked chaos on economies across the globe. Lockdowns, travel bans, and business closures has pushed several companies into liquidation; resulting in an inability to pay employees.

Expatriate Tax For Rotational Workers And Seafarers

NEWS | EXPATRIATE TAX FOR ROTATIONAL WORKERS AND SEAFARERS

Rotational Workers – The Victims of 01 March 2020 Expatriate Tax Having just returned from visiting South Africans in remote locations in the Democratic Republic of Congo, Zambia, Oman, Qatar, Saudi Arabia, UAE etc;

Payroll Concerns, What Happened To My Net Pay?

NEWS | ENSURE YOUR PAYROLL SYSTEM DOES NOT CAUSE CONFUSION OR DISCREPANCIES

Oops payroll – what happened to my net take home pay? Starting a new job in an employee’s career is usually an exciting event with the additional prospect of increasing their earning potential in most cases.

The Uncertain Future Of Financial Emigration

NEWS | THE UNCERTAIN FUTURE OF FINANCIAL EMIGRATION

The History of the Policy Shift A quick recap for newcomers to taxation of South Africans abroad is that after a near two decade policy of giving an employment tax exemption to South Africans performing employment services abroad, there was a material policy shift by National Treasury and SARS, first to completely remove the exemption […]