PAYE

April 28, 2020

UNDERSTANDING THE PERIOD OF LIMITATION

In terms of section 99 of the Tax Administration Act, 28 of 2011, an assessment may not be made three years after the date of an […]
July 29, 2019

TAX SEASON 2019: WHAT CAN YOU EXPECT?

SARS recently released two media statements, in which it notes several improvements made to eFiling for the 2019 tax season, including the issue of customised notices […]
May 11, 2017

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, […]
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