18 June

Withholding of employees’ tax during liquidation proceedings

In CSARS v Pieters and others, the Supreme Court of Appeal (SCA) was tasked with deciding whether liquidators were required to withhold employees’ tax from payments made […]
29 October

SARS changes to employer statement of account

The South African Revenue Service (“SARS”) has recently made changes with regards to the management of payroll taxes in order for employers to more effectively manage […]
31 July

Employees’ tax (part 1): Personal service providers

For there to be an obligation for PAYE to be withheld is typically dependent on three elements being present. These elements are all defined in the […]
17 May

Employer Annual Reconciliation Due

Employers should be aware that Employer Annual Reconciliation submission due date is fast approaching. If the relevant deadlines are missed, certain penalties will apply. When should […]
1 March

Tax consultancy services:A fringe benefit?

A recent judgment of the Tax Court sitting in Pretoria[1] highlighted yet again the very broad nature of the employment fringe benefit regime governed by the […]
27 November

Third provisional tax payments

Provisional taxpayers are required to submit two returns annually: one after six months from the start of the relevant year of assessment, and again one on […]
31 March

Non-executive Directors’ remuneration: VAT and PAYE

Two significant rulings by SARS, both relating to non-executive directors’ remuneration, were published by SARS during February 2017. The rulings, Binding General Rulings 40 and 41, […]
31 August

SARS now outsourcing Debt Collection

In an attempt to recover outstanding debt worth over R15-billion, the South African Revenue Service (SARS) has outsourced confidential taxpayer information from its debt book to […]
24 June

Salary sacrifice schemes – Latest judgment by supreme court of appeal

Salary sacrifice schemes are popular in practice.  Typically, they involve employers paying a decreased salary to their employees, with an added fringe benefit to make up […]

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