Tax Synopsis

That, one might imagine, should be an easy question to answer – after all, what does the Income Tax Act 58 of 1962 say in regard to the date on which statutory provisions for the imposition of a withholding tax on interest come into effect?

In this issue:

  • Does South Africa currently have a withholding tax on interest?
  • Challenging a refusal by SARS to grant or renew a tax clearance certificate
  • The Supreme Court of Appeal speaks on the apportionment of expenditure into deductible and
  • non-deductible components
  • SARS Watch

 

 
Tax Synopsis 2014
 
Tax Synopsis 2012
 
Tax Synopsis 2011
Tax Synopsis 2009