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Posts published in October 2018

Tax returns: when does prescription commence to run?

Introduction Section 99 of the Tax Administration Act (28/2011) addresses the limitation periods for issuing assessments. More specifically, Section 99(1)(b) provides that, in the case…

S.Africa: When does tax avoidance apply

By ENSAfrica Groups of companies often wish to restructure or rationalise their operations. This generally involves a transfer of companies and/or assets between various entities.…