Tax, VAT, customs and trade alerts

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.

In this alert:

Tax Alert - Taxation Laws Amendment Act, 2023: Amendments to provisions dealing with preference shares

An important change to the income tax provisions dealing with preference share dividends has been implemented. Companies that have not yet considered the potential impact of this change on preference dividends received for years of assessments commencing on or after 1 January 2024 still have some time to do so.