Tax Alert

We provide a wealth of publications by PwC South Africa providing informed commentary on current developments in the tax arena, both locally and internationally. Through analysis and comment on new law and judicial decisions of interest, they assist business executives to identify developments and trends in tax law and revenue practice that might impact their business.

Davis Tax Committee releases First Interim Report onMining

The Davis Tax Committee (the "DTC") has released its First Interim Report on Mining (the "First InterimReport") for public comment. The report undertakes a review of the current mining (excluding oil and gas) income tax and royalty tax system and makes recommendations with regard to the reform thereof. The First Interim Report on Mining is provisional and is intended as a tool for engaging with stakeholders before final recommendations are made.



New VAT Regulations published - VAT registrations

On 29 May 2015, the Minister of Finance published new Value-Added Tax ("VAT") Regulations in Government Gazette No. 38836, prescribing the requirements that must be met for the purposes of voluntary VAT registrations where i) the total value of taxable supplies made or to be made has not exceeded R50,000 per annum but can be reasonably expected to exceed this amount per annum from the date of the registration, and ii) the 'continuous and regular' activities for which a long lead time is experienced before any taxable supplies can be made.


VAT Alert 2014
VAT Alert 2013

An Overview of the Dispute Settlement of the World Trade Organization

In light of increasing trade tensions between South Africa and other partners, notably the European Union, this alert seeks to inform relevant stakeholders of the WTO dispute settlement procedures, as well as the effectiveness of addressing the differences between two WTO members ('WTO members' is the term of art given to the countries that are members of the WTO, such as South Africa and the EU) within the mechanism provided under the WTO.


Trade Alert 2013