Tax Alert - The African Continental Free Trade Agreement
The purpose of this alert is to give a brief overview the African Continental Free Trade Agreement (“AfCFTA”) which comes into effect on1 January 2021.
Download PDF - 216 KB
Tax, VAT, customs and trade alerts
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.
In this alert:
COVID-19: the impact of the pandemic on transfer pricing
While we await guidance to be issued by the OECD’s Working Party No. 6 on the transfer pricing implications of the COVID-19 pandemic, this Alert highlights the transfer pricing considerations that should be top of mind for multinational corporations in the context of a potential global recession induced by the pandemic.
Please find below the link to the alert that deals with the above mentioned matter.
Download the latest alert
COVID-19: the impact of the pandemic on transfer pricing
Previous editions: Tax, VAT, customs and trade alerts
Filter by:
Tax Alert - Expiry of withholding tax declarations and undertakings
This alert reminds payors of interest, royalties and dividends who rely on declarations to withhold tax at a reduced rate that their declarations have expired.
Download PDF - 75 KB
Tax Alert - COVID19 Tax Alert re foreign remuneration exemption
Brief overview of a proposal by Government to reduce the number of days of absence from South Africa required in order to qualify for the foreign remuneration exemption.
Download PDF - 107 KB
Tax Alert - Unbundling transactions: Revised proposals presented in Parliament
Revised proposed amendments to section 46 of the Income Tax Act, 1962 presented by National Treasury and SARS to Parliament’s Standing Committee on Finance.
Download PDF - 307 KB
Tax Alert - Mining Tax: Postponement of proposed legislative changes
Regular readers of our Tax Alerts will recall that, on 31 July, 2020, National Treasury released the Draft Taxation Laws Amendment Bill, 2020 (‘the DTLAB’) for public comment.
Download PDF - 332 KB
Tax Alert - Customs Valuations
The purpose of this alert is to give an overview of the customs value under the World Trade Organisation’s General Agreement on Tariff and Trade (‘GATT’).
Download PDF - 188 KB
Tax Alert - Carbon Tax 2020 filing season
The purpose of this Alert is to discuss Carbon Tax Filing Season commencing on Thursday, 1 October 2020.
Download PDF - 200 KB
Tax Alert - Passing of COVID-19 Tax Relief Bills by the National Assembly
This Alert highlights the changes, which relate to the deferral of employees’ tax payments by employers as well as the treatment of donations made to COVID-19 disaster relief organisations.
Download PDF - 380 KB
Tax Alert - African Continental Free Trade Agreement
This alert discusses the African Continental Free Trade Agreement(“AFCFTA”) set to come into effect on 1 January 2021.
Download PDF - 161 KB
Tax Alert - Mining Tax: Significant legislative changes proposed in draft legislation
The Draft Taxation Laws Amendment Bill, 2020, includes proposed amendments that, if enacted, will have a significant impact on the mining industry.
Download PDF - 659 KB
Tax Alert - Proposed amendments relating to doubtful debt allowances
This alert discusses the proposed amendments to paragraphs (j) and (jA) of section 11 of the Income Tax Act, 1962 in the Draft Taxation Laws Amendment Bill, 2020.
Download PDF - 257 KB
Tax Alert - Real Estate Investment Trusts (REITs): Proposed income tax amendments
The purpose of this Alert is to provide a high level overview of the proposed amendments, which are proposed to take effect on 1 January 2021.
Download PDF - 301 KB
Tax Alert - Notice of 2020 filing season
Following a media release relating to the 2020 filing season on 25 June 2020, SARS issued Notice No. 741 in terms of which taxpayers are notified to submit their tax returns for the 2020 year of assessment.
Download PDF - 163 KB
Tax Alert - The section 11(e) wear-and-tear or depreciation allowance
This Alert is to provide a brief overview of the most important changes to IN47 from the previous version.
Download PDF - 292 KB
Tax Alert - COVID-19 and the 2020 Supplementary Budget: Introduction of Bills containing tax measures to deal with the pandemic
On Wednesday 24 June, the Minister of Finance, introduced the final Disaster Management Tax Relief Bill, 2020, and Disaster Management Tax Relief Administration Bill, 2020.
Download PDF - 394 KB
Follow us
