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A monthly journal, published by PwC South Africa, that gives informed commentary on current developments in the tax arena, both locally and internationally.
Through analysis of and comment on new laws and judicial decisions of interest, Synopsis helps executives to identify developments and trends in tax law and revenue practice that may affect their business.
Synopsis Tax today - May 2025
Several Tax Court judgments were recently handed down that dealt with instances where SARS had raised new grounds in its statement of grounds of assessment and opposing appeal. These new grounds, the taxpayers argued, resulted in an entirely new dispute, i.e., a new ground constitutes novation of the original grounds of assessment. In our first article we discuss the Tax Court judgment issued on 15 April 2025 in SARS v SC (Pty) Ltd (case number 45840).
In our second article we discuss the key drivers of voluntary tax compliance – facilitation and trust. In October 2024, the African Tax Administration Forum published a paper titled “An Analysis of Facilitation and Trust as the Key Drivers of Voluntary Tax Compliance in selected African Tax Administrations”. The high revenue collection costs in African jurisdictions prompted this analysis, as these high costs mean that African tax administrations are using more resources and heightened effort to mobilise revenues.