Search Results for: duties/page/2/%7B%7B%20data.authorLink%20%7D%7D – Page 5

[…] and will make payment of the levy before exporting the unpolished diamond(s) from the Republic. It can be only be paid to SARS via eFiling. To access this page in different languages click on the links below: Afrikaans Sepedi Sesotho Xitsonga Frequently Asked Questions FAQ: What is the basic information as stipulated in the Diamond […]

The Diplomatic Missions (DMs) page represents the needs and interests of all Embassies, High Commissions, Consulates, International Organizations, and other representation registered for Value Added Tax (VAT) and Pay-as-You-Earn (PAYE). To optimize the contribution from DMs, it is important for SARS to work with and through stakeholders to improve the tax ecosystem, provide clarity […]

[…] With effect from 1 June 2023 31 March 2023 GG 48340 R.3230 Amendment to rules under sections 19A and 120 – Implementation of tobacco products related excise duties on nicotine and nicotine-substitute solutions in vaping products – Special provision in respect of customs and excise warehouses in which excisable or fuel levy goods are manufactured […]

The judgments delivered in the Tax Court on this page are arranged per year and then per date of delivery. Tax Court judgments delivered in another year, can be accessed through the navigation pane above.  2022 Date of Delivery Case Number Applicable Legislation Keywords 29 December 2022 IT 45997 Tax Administration Act, 2011 Tax administration: […]

The judgments delivered in the Tax Court on this page are arranged per year and then per date of delivery. Tax Court judgments delivered in another year, can be accessed through the navigation pane above.   2019​ ​ ​ ​ ​​Date of Delivery ​Case Number ​Applicable Legislation ​Keywords ​​19 December 2019 ​IT 24819 ​Income Tax Act, 1962 […]

The judgments delivered in any of the High Court Divisions on this page are arranged per year and then per date of delivery. High Court judgments delivered in another year, can be accessed through the navigation pane above. Note: The year group 2016-2014 has been created in order to fit in with the structure of […]

The judgments delivered in the Supreme Court of Appeal (SCA) on this page are arranged per year and then per date of delivery. SCA judgments delivered in another year, can be accessed through the navigation pane above.   2016 ​ ​ ​Date of Delivery ​Parties Involved ​Applicable Legislation ​Keywords ​3 October 2016 ​Marshall AG […]

Did you receive remuneration for duties performed mainly (more than 50 %) in part of your private premises occupied for purposes of that remuneration? Yes No If you encounter problems with the questionnaire above, please refer below: If your answer is YES to all the questions below, you are eligible to claim Home Office […]

[…] and is specifically equipped for that purpose. The home office must be set up solely for the purpose of working. The taxpayer’s remuneration is only salary, the duties are mainly performed in this part of the home. It therefore means you perform more than 50% of your duties in your home office. More than […]