South African Revenue Authority - Regan van Rooy

Capital Gains Tax CGT Income tax SARS South Africa South African Revenue Authority

South Africa’s Section 42 for normal people

When normal people hear the phrase “a section 42 asset-for-share-transaction” the reaction is usually one…

Regan Van RooyDecember 1, 2023

Africa AfricaTax Employee taxes Income tax South Africa South African Revenue Authority Tax

CITIGROUP vs the South African Revenue Service: the battle over VAT on seconded employees

In a previous newsletter, we explored the potential value-added tax (“VAT”) liabilities that may arise…

Regan Van RooyOctober 27, 2023

AfricaTax Customs Digital Foreign Business international trade SARS South Africa South African Revenue Authority

SARS issues notices of intent to suspend customs registrations for recalcitrant modernisers

The South African Revenue Service (SARS) is currently digitalising all its processes and as part…

Regan Van RooySeptember 29, 2023

Employee taxes Foreign Business Income tax International Tax international tax developments SARS South Africa South African Revenue Authority Tax Tax compliance Tax Law

So now foreign companies in South Africa need to register as employers for tax purposes

In this week’s newsletter, we highlight another important proposal to amend the Income Tax Act…

Regan Van RooySeptember 22, 2023

Africa AfricaTax Ethiopia Gambling SARS South Africa South African Revenue Authority Tanzania Uganda Zambia

Spotlight on Betting Taxes in Africa

Betting has become a booming business in many parts of Africa. This has been driven…

Regan Van RooySeptember 1, 2023

Foreign Business SARS South Africa South African Revenue Authority Tax

More changes to SA’s interest deductibility rules – what’s going on?

Last year we drew attention to the proposed withdrawal of Practice Notice 31 (PN31) by…

Regan Van RooyAugust 25, 2023

Africa AfricaTax Income tax international trade Ownership SARS South Africa South African Revenue Authority Tax compliance

Exploring the latest amendments to the SA Companies Act: A Focus on Beneficial Ownership

Today we are diving right back into the realm of beneficial ownership, a topic that…

Regan Van RooyAugust 18, 2023

Africa AfricaTax CFC Emigration Foreign Business Income tax International Tax SARS South Africa South African Revenue Authority

SA Tax Developments – The Latest TLAB

This past weekend was jam-packed with much excitement and anticipation (and not just because the…

Regan Van RooyAugust 4, 2023

Africa AfricaTax DTA International Tax SARS South Africa South African Revenue Authority

Sonnet 18 by SARS all things POEM

Many a disappointed searcher has googled “poem” looking for upliftment only to find very un-poetic…

Regan Van RooyJuly 14, 2023

SARS South Africa South African Revenue Authority Tax

Pocket Guide to the New South Africa Dispute Resolution Rules

When a taxpayer objects to an assessment issued by the South African Revenue Service (“SARS”)…

Regan Van RooyMarch 24, 2023

© 2023 Regan van Rooy.