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In this edition:

Welcome to the September edition of Synopsis.

In our first article we look at the tragedy of VAT apportionment. The SCA judgment in the case of Mukuru Africa (Pty) Ltd vs The Commissioner for SARS confirms that an alternative method of apportionment can only be approved by the Commissioner from the year of assessment within which the taxpayer applied to SARS for approval of such method, and not retrospectively.

In our second article we look at late payment of PAYE penalties, when a payment is considered late and what are reasonable grounds to remit. 

Two woman talking about the monthly synopsis publication

On 23 August 2021, a full bench of the Western Cape High Court delivered its judgement in the matter of PERI Formwork Scaffolding Engineering (Pty) Ltd v Commissioner for the South African Revenue Service (A67/2020) [2021] ZAWCHC 165, wherein the Court provided certainty to employers on counting the seven-day period within which an employer must pay PAYE to SARS and the reasonable grounds that would justify the remittance of a late-payment penalty and interest.

Finally we look at SARS’ new procedure for breaking South African tax residency. Up until very recently, the primary method of informing SARS that a taxpayer had broken South African tax residency was by marking the date of cessation on the relevant annual tax return (a taxpayer or their representative could set up a meeting at a SARS branch to inform SARS). SARS has now introduced a new declaration form which can be used to inform them that a taxpayer has broken South African tax residency.

Read more on this and other matters in the latest Synopsis below.


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Edition: Tax Synopsis - September 2021

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Al-Marie Chaffey

Al-Marie Chaffey

Senior Manager , PwC South Africa

Tel: +27 (0) 11 797 5644

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