Income Tax Act 58 OF 1962, Section 12R(4)(b)Binding General Ruling (BGR) dated 22 February 2022 The Department of Trade and Industry has established various special economic zones (SEZ’s) within designated […]
Value Added Tax
VAT on electronic services
As from 01 April 2019, every person conducting an enterprise in the context of electronic services, which has made taxable supplies in excess of R1 million in any consecutive 12-month […]