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LAPD-Gen-G08 – Guide on the Taxation of Professional Sports Clubs and Players

[…] in the Republic or to be exercised by a person as an entertainer or sportsperson, whether alone or with any other person or persons”. 108 www.sars.gov.za/Contact/Head -Office/ Pages/Contact- for-non -resident -entertainers- and- sports -persons.aspx . Guide on the Taxation of Professional Sports Clubs and Players (Issue 2) 63 10.3 Value -added tax implications As […]

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GEN-BO-09-G01 – Book an Appointment at SARS – External Guide

[…] tax number, you can register as an eFiler and SARS will automatically register you for personal income tax and allocate a tax reference number. тАв Bookings using customs and excise client numbers are not accommodated at this stage. тАв The eBooking service is not offered to taxpayers registered at the following specialised units in […]

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SARS announces the preliminary Revenue outcome for 2018-19

Pretoria, Monday 1 April 2019 –  For the financial year ending 31 March 2019, SARS collected an amount of R1 287.6 billion, against the 2019 Budget estimate of R1 302.2 billion resulting in a deficit of R14.6 billion (-1.1%). It should be noted that these are preliminary results, which will be subject to detailed financial […]

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LAPD-DRJ-SCA-2010-07 – LG Electronics SA 28 May 2010

[…] y 2010 ) Coram: HARMS DP, NUGENT, LEWIS, HEHER JJA AND GRIESEL AJA Heard: 10 Ma y 2010 Delivered: 28 Ma y 2010 Updated: Summary: Revenue – Customs and Excise – tariff determination – video monitor s (screens) and tuners separately imported – whether screens incomplete reception apparatus for television in terms of General […]

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Legal-Pub-Guide-IT07 – Guide on the Determination of Medical Tax Credits

[…] object to the disallowance of a medical scheme fees tax credit or additional medical expenses tax credit ………………………………………………………. 33 6. Other information ………………………………………………………………………………………. 33 6.1 Relief of customs and ad valorem excise duty on a motor vehicle adapted for a person with disability ……………………………………………………………………………………. 33 Annexure A – The law ………………………………………………………………………………………………….. 35 Guide on […]

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