Articles

Landlords and Tenants Rights During “Inspections” By Members of Political Parties

On the 19th January 2022, members of the Economic Freedom Fighters (hereafter “EFF”) embarked on an inspection of restaurants within the in the Pretoria-area and surrounding establishments, to evaluate the ratio of foreign nationals to locals employed within the hospitality industry. EFF leader, Julius Malema, claims that such inspection was authorised by virtue of the…
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Building owners in a race against time to clock in on Energy Performance Certificates

Owners of buildings in South Africa have less than one year left to obtain and prominently display an Energy Performance Certificate (EPC) or risk a fine of R5 million, five years imprisonment or both. The regulations, under the National Energy Act, were gazetted a year ago, on 8 December 2020, and apply until 7 December…
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Section 72 of the VAT Act – Motor Dealer Industry

In terms of the amendment to section 72 of the Value-added Tax Act 89 of 1991 (the VAT Act), which came into operation on 21 July 2019, Binding General Ruling No. 12 (Issue 3) dated 16 March 2020 (BGR 12) will cease to apply on 1 January 2022. BGR 12 contains a decision made under section 72 of the VAT Act, which expires on 31 December 2021 (the Decision). The…
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Customs Requirements for Travellers Webinar

General disclaimer These tutorial videos are provided to help taxpayers understand their obligations and entitlements under the tax Acts administered by the Commissioner for SARS. They provide general assistance, are simply expressed and may provide step by step guidance that does not cover all possibilities. Generally, they do not address a taxpayer’s specific circumstances. For…
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