Tax Law in Action

PAYE Credits and How to Claim them We recently resolved a case involving a company claiming PAYE credits. The facts of the case are briefly that when the company filed its annual tax return, it claimed PAYE credits. The PAYE credits so claimed however was in fact PAYE paid over by the company in respect…

Tax Refunds A taxpayer was assessed to a tax refund (corporate income tax) in respect of its 2017 year of assessment in the amount of roughly R8m and in respect of its 2018 year of assessment in the amount of roughly R6m. The 2018 year of assessment was under audit. The 2017 refund came about…

It unfortunately often happens that employers do not comply with their employees tax obligations. Employers Tax Obligations Typically these employers do not issue IRP5’s, often leaving the employee in a precarious position when he/she needs to file their tax returns. What to do? Simply put, the employee needs to declare his/her salary on the tax…

We were approached by a taxpayer following SARS disallowance of the taxpayers ETI credits. There was, however, no formal notice of assessment issued, simply a letter setting out audit findings and several adjustments on the PAYE statement of account to effectively “undo” the ETI claim. We nevertheless successfully argued that the letter itself is an…