Tax synopsis

Latest edition:

Synopsis Tax today - November/December 2019

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.

In this edition:

We discuss disputing estimated assessments based on the decision of the Supreme Court of Appeal in the matter of Africa Cash & Carry (Pty) Ltd v Commissioner for the South African Revenue Service [2019] ZASCA 148.

We analyse the decision of the Tax Court in Tax Case 14434, and the principle that income tax is determined by reference to years of assessment.

Article 11 of the ‘Tax Director Series’ looks at the responsible taxpayer through a new lens of transparency. In this article we explore further how organisations and their stakeholders can work towards a common purpose and build trust through enhanced transparency. Trust is crucial to productive relationships with stakeholders. We demonstrate the value of integrating a tax transparency communication strategy and reporting on sustainability and economic impact, to responsibly demonstrate value creation for all stakeholders on a sustainable basis.


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Sonja Nel

Associate Director, PwC South Africa

Tel: +27 (0) 11 797 4207

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