Sars targets super-rich tax dodgers

By BHEKI MBANJWA Durban – South Africa has 2 300 super-rich individuals, and many are under the taxman’s spotlight for dodging taxes. In the past 12 months, 280 High Net-Worth Individuals (HNWIs) underwent tax compliance reviews and analysis and 109 of them were identified as high risk, and earmarked for a full audit, the SA Revenue Service (Sars) has revealed. The agency said it had concluded 62 full audits of these multi-millionaires, yielding R184 million – with 14 of them viewed as potential serious offenders because of their large, outstanding returns.

When can Sars allege 'intentional tax evasion?

Johan van der Walt, Director, Tax, Cliffe Dekker Hofmeyr Understatement penalty explained. The Tax Administration Act, No 28 of 2011 (TAA) introduces the ‘understatement penalty’ in Chapter 16. Section 223 contains an ‘understatement penalty percentage table’. According to the Sars Short Guide on the TAA (Guide) the penalty will be determined by locating each case within the table that assigns a percentage to objective criteria. Sars carries the onus of proving that the grounds exist for imposing the understatement penalty.

Double taxation a headache for SA corporates

By Ingé Lamprecht African countries are turning to tax collection. JOHANNESBURG – After a number of years where some African countries have generally focused on attracting investment, developing infrastructure and creating jobs, a number of countries are now turning their attention to tax collection in an effort to supplement their state coffers.