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.
Dividends Tax
On 20 December 2011 the effective date of 1 April 2012 for the replacement of Secondary Tax on Companies with a dividends tax to be levied on shareholders was formalised by the publication of a notice to this effect in Government Gazette no. 34873. This just leaves 11 short weeks for taxpayers to prepare for the new tax.
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| Tax Alert 2012 | |
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| Tax Alert 2011 | |
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| Tax Alert 2010 | |
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| Tax Alert 2009 | |
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VAT introduced in the Kingdom of Swaziland
Companies with operations in Swaziland should be aware that with effect from 1 April 2012, sales tax will be abolished and Value-Added Tax (‘VAT’) will be introduced throughout the Kingdom. The introduction of VAT in Swaziland comes at a time when the government is attempting to simplify and modernise the Kingdom’s taxation system, as well as to strengthen the country’s domestic sources of revenue.
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| VAT Alert 2012 | |
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| VAT Alert 2011 | |
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| VAT Alert 2010 | |
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| VAT Alert 2009 | |
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On-Site Verification: Be aware of the potential impact on your business
The South African Revenue Service's Customs National Audit team has developed and is deploying an intensive information gathering exercise whereby detailed information is sought regarding the respondent's business. This on-site verification process is a precursor to the implementation of the revised Customs and Excise Act, 1964 ("the Customs Act") anticipated to be made effective in the third quarter of 2010. With greater emphasis on Customs' clients being selfcompliant, the National Audit Team appear to be preparing for the implementation of this new legislation by enhancing the customs to business interactions.
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| Customs Alert 2010 | |
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| Customs Alert 2009 | |
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