1887

n Business Tax and Company Law Quarterly - Editorial

Volume 6, Issue 2
  • ISSN : 2219-1585

Abstract

The tax amendment season has just opened with the release of the first batch of 2015 draft amendments, and it is evident that there will not be any moratorium on significant and voluminous changes to the tax law. While this yearly occurrence is decried by all those in the tax advice field, and by the taxpayers affected, it is clear that there is very little that SARS or National Treasury can do to stem the tide. There are previously enacted provisions that need relaxing or tightening (as is the case with the first batch of draft amending legislation released recently for comment), or new provisions aimed at closing 'loopholes' or providing relief. The proposed changes as highlighted in the Minister's Budget Speech and Annexure C to the Budget Review appear daunting. It is this ever changing tax landscape that encouraged us to begin this journal. This latest edition highlights the complexity of certain of the existing provisions.

Loading full text...

Full text loading...

Loading

Article metrics loading...

/content/btclq/6/2/EJC172223
2015-06-01
2019-08-23

This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error