Entries by Rina Fourie

Scams and Phishing Attacks

Members of the public are randomly emailed with false emails made to look as if these emails were sent from SARS, but are in fact fraudulent emails aimed at enticing unsuspecting taxpayers to part with personal information such as bank account details. Examples include emails that appear to be from returns@sars.co.za or refunds@sars.co.za indicating that tax payers […]

Guide on the Determination of Medical Tax Credits (Issue 7)

The guide provides general guidelines to determine the medical fees tax credit and additional medical aid tax credit for income tax purposes. The guide includes the relevant definitions and formulas as well as detailed examples for purposes of the medical fees tax credit and additional medical aid tax credit calculation. Read More

BPR 242: Venture Capital Company Investment in Qualifying Companies

This ruling determines – Whether or not the investee is a “controlled group company” and that the shares purchased by the Applicant and Co-Investor is “equity shares”; and The meaning of “hotel keeper” and the allowances that a hotel keeper may claim. The Applicant and Co-Investor intends to invest in qualifying companies that will carry […]

D v Commissioner, SARS (VAT 1390):

“Whether the delivery of food orders to the taxpayer’s customers constitute a service supplied by it for consideration in the course, or furtherance, of its enterprise (and therefore whether same is within ambit of Value Added Tax Act, No. 89 of 1991). If so,  whether VAT falls to be paid on taxpayer’s delivery charges or […]

The Role of the SARS Compliant Management Office

SARS provides unhappy taxpayers with the following three ways to submit a complaint: Via E-filing; At a SARS branch; and Through the SARS Compliant Management Office (CMO) The CMO should be contacted telephonically on 0860 12 12 16 and taxpayers should only submit a compliant where they have the relevant case reference number. As the […]