Value-added tax (VAT) was introduced in South Africa on 29th September 1991 to replace GST (General Sales Tax) as an indirect system of taxation. It is levied in terms of […]
Section 181 of the Tax Administration Act Number 28 of 2011 is applicable in this instance. This section allows shareholders to be held jointly or individually liable for the tax […]
Double Tax Agreements What is a double tax agreement? A double tax agreement is one that allows the required tax to be paid to be offset in one of two […]
