Unlike 20 years ago, when business investors would focus mainly on the tangible assets of a company, today intangible assets like patents and trade marks

Taxpayer information is defined as any information provided by a taxpayer or obtained by SARS in respect of the taxpayer, including biometric information. Section 69

The “extended producer responsibility” provisions of the Waste Act No. 59 of 2008 have been kicked into gear by the recent publication of regulations and

Usually when a business is sold it is a taxable supply that is subject to value added tax (“VAT”) at the standard rate of 15%.