SARS are opposing an application whereby the DEF Mining (Pty) Ltd (“DEF”), in terms of Tax Court Rule 35(2) of the rules promulgated under section 103 of the Tax Administration Act 28 of 2011, wishes to amend its Statement of Grounds of Appeal in terms of Rule 32 of the Tax Court.
Tourvest case: Whether a currency exchanging enterprise makes taxable and exempt supplies for VAT purposes.
Since the forced lockdown experienced in 2020, many employees have had to work from home. In some instances, due to a shift in corporate culture, employees have chosen to continue this practice by no longer travelling to a fixed office on a daily basis. In some cases people have converted space at their home to function as their home office.
SARS has published Binding Private Ruling (“BPR”) 362 which deals with the transfer of assets between share incentive trusts.
SARS issued binding private ruling (“BPR”) 363, providing the applicant with an indication in respect of the value of the supply of asset management services to employees.
SARS has published Binding Private Ruling (“BPR”) 364 which deals with an extraordinary dividend followed by the dilution of shareholders’ interest.
SARS released Trade Statistics for April 2021.
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