As a tax practitioner you may come across clients who earn income abroad, making it imperative to understand how foreign income is taxed. In this article we look into the responsibilities of South African tax residents, and provide practical illustration on how Section 10(1)(o)(ii) of the Income Tax Act is applied to determine the portion of the withholding tax.

VAT rules for business vehicles can be complex. In this article we look at the definition of a 'motor car' and the consequences when claiming input VAT on vehicle purchases, modifications, and maintenance. Read more for practical examples, explanations and guidance on handling VAT adjustments if a vehicle’s purpose shifts from business to private use, ensuring accurate VAT treatment and compliance.

Delve into SARS' new APN requirements reshaping import processes in South Africa. Navigate the complexities, understand its necessity, and explore its potential advantages.

Explore SARS's commitment to the CARF, its implications for the crypto market, and the role of South African Tax Practitioners in this evolving landscape.