Now taxpayers have the opportunity to make a new start with SARS - with certain caveats..
Taxpayers should always give recognition to a company as a separate juristic person when structuring and implementing their transactions.
The following is a summary of the tax related budget proposals announced by the Minister of Finance on 27 February 2013.
As promised last month, here are the highlights from this year's somewhat boring Budget.
Binding Class Ruling 37 outlines whether dividends and securities transfer taxes should be imposed on shares distributed as part of a corporate unbundling.