Tax synopsis

Latest edition:

Synopsis Tax today - February 2020

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 look at employers and employees’ tax obligations subsequent to the recent case of ABC (Pty) Ltd v The Commissioner for the South African Revenue Service case no 24819. the case highlighted the importance of employers ensuring that employees’ tax (PAYE) is paid within a week that the amount of PAYE is deducted or withheld from an employee’s salary or wage.

We discuss the current policy underpinning the anti-dividend stripping rules and whether it is in line with commercial reality.

The ‘Tax as a strategic asset’ series focuses on the tax function as a value-added business partner. The second article in the series deals with data science in tax and how to upskill, digitalise and adapt to provide an appropriate tax narrative.

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


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Edition: Tax synopsis - February 2020

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Sonja Nel

Associate Director, PwC South Africa

Tel: +27 (0) 11 797 4207

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