Articles #TaxFlash! - Mabhelandile Ntuli Attorneys

A ‘voluntary’ disclosure in SARS’ VDP process: Get it right the first time!

When is a VDP application truly voluntary? This article explains, with case law, when a VDP application to SARS is made voluntarily in order to comply with the requirements of the Tax Administration Act.

Shedding some light on default judgements in the tax court: part 1 of 2

This is the first in a 2-part series of articles where we discuss two cases that shed some light on what is required when seeking a final order against SARS in the tax court.

Shedding some light on default judgements in the tax court: part 2 of 2

It seems that default judgements in the tax court are all about good cause. Read part 2 of our 2-part series on default judgements to find out more!

Customs & Excise settlements in the ADR process with SARS

There are various possible outcomes when engaged in an Alternative Dispute Resolution process with the South African Revenue Service in the context of customs and excise, one of these is a settlement. In this article we discuss the settlement procedure in the Customs & Excise Act 91 of 1964.

The tax implications of a typical holding company structure with the use of a trust

In this issue we take a look at the tax implications of a typical holding company structure that involves the use of a trust at the top of the structure as a tool to extract profits and protect investments.