We provide a wealth of publications by PwC South Africa providing informed commentary on current developments in the tax arena, both locally and internationally.
Through analysis and comment on new law and judicial decisions of interest, they assist business executives to identify developments and trends in tax law and revenue practice that might impact their business.
On 8 October, 136 countries of the Inclusive Framework on BEPS (IF) endorsed the historical agreement on Pillar 1 and 2 (IF October Statement). Barbados, Estonia, Hungary, Ireland and Peru also joined the agreement despite having publicly aired reservations back in July. Kenya, Nigeria, Pakistan and Sri Lanka did not support the agreement.
The below alert discusses endorsed the historical agreement on Pillar 1 and 2.
This alert discusses the draft Regulation and explanatory memorandum issued by National Treasury imposing a domestic reverse charge on the supply of valuable metals to apply from 1 January 2022.
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The alert discusses the Mukuru Africa (Pty) Ltd vs The Commissioner for SARS judgment where it was decided that proviso (iii) to section 17(1) of the VAT Act is applicable to the Appellant.
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This alert discusses SARS's activities in the Electronic Services Sector as well as an overview of the VAT developments.
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This alert discusses the overturned decision in favour of SARS’ initial decision to disallow diesel refunds claimed by the vendor in respect of specific activities.
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The alert discusses the arrangements/decisions made under the "previous" section 72 of the VAT Act rules which expire on 31 December 2021.
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Department of Social Development withdrew the Green Paper on Comprehensive Social Security and Retirement Reform gazetted on 18 August 2021.
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This alert discusses the Green Paper on National Social Security Fund which was gazetted by the Minister of Social Development on 18 August 2021.
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This alert provides an overview of proposed insertion of a new section 9HC in the Draft Taxation Laws Amendment Bill, 2021.
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Tax measures announced by the President to mitigate the economic impact, which are generally previously used measures that have been reintroduced.
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Carbon Tax submissions are due by 29 July 2021, and failing to meet this deadline could result in the imposition of penalties and interest.
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This PwC Global Tax Alert details the key design features of the Pillar One and Pillar Two proposals, as we offer some observations on the overall package.
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This Alert explores some of the changes brought about by the Circulars that effect changes to the existing Exchange Control Regulations applicable to emigration and loop structures.
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The Supreme Court of Appeal (‘SCA’) delivered judgment in the matter of the Commissioner for the South African Revenue Services v Tourvest Financial Services.
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This Alert discusses the 2021 Filing season announcements as well as the schedule and submission requirements.
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The recent changes will have a significant impact on how tax practitioners and taxpayers interact with SARS, read more here.
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