SARS is in the process of enhancing their dispute resolution process so that the newly introduced penalty for late filing of a PAYE reconciliation can be disputed separately from a PAYE late payment penalty. An interim process is however provided for by SARS in this regard
A new tax system, expected to take effect in 2023, will set an effective global minimum tax of 15% on multinationals with more than EUR 750 million in revenue.
The British Finance Minister, has recently announced that the UK corporation tax rate will be increased to 25% in April 2023.
SARS hosted a webinar on Home Office Tax Requirements. For those who wish to view it, the link thereto is now available.
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