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Tax Alert - September 2012

Herewith the September 2012 issue of Tax Alert. We trust that it will be of assistance to you.

Please contact any of the designated contact people if you have any queries whatsoever.


The Tax Team


- General

Corporate Income Tax

- Alignment of taxation of foreign exchange gains & losses with accounting 
Timing of deductions 
South Africa: Dividends tax rate increased from 10% to 15% 
Proposed tax rules on Property Investment Vehicles

Indirect Tax

Retroactive TP adjustments & customs value of imported goods  
- New approach to VAT apportionment at Universities

Tax Administration Act

- 10 things to know about the Tax Administration Act
Practice generally prevailing

Human Capital

Variable remuneration 
Increase in Unemployment Insurance Fund (UIF) contributions



To download the PDF, click here (pdf, 580.3kb)

The information contained in this publication is intended to provide general guidance. It is not intended to replace the specific advice which should be sought from an appropriate professional advisor before taking any particular course of action.



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