companies

April 16, 2018

CHANGES TO INCOME TAX RETURNS FOR COMPANIES

The South African Revenue Service (“SARS”) implemented several changes to the annual income tax returns for companies (the ITR14) on 26 February 2018 as part of […]
August 17, 2017

CONTROLLED FOREIGN COMPANIES

Section 9D of the Income Tax Act[1] houses the South African “controlled foreign company”, or “CFC” regime. The provision’s aim is to effectively impute the income […]
April 20, 2017

INTEREST FREE LOANS WITH COMPANIES

The latest annual nation budget presented in Parliament proposed the dividends tax rate to be increased with almost immediate effect from 15% to 20%. The increased […]
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