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Webber Wentzel is a leading South African full-service law firm providing clients with innovative solutions to their most complex legal and tax issues across Sub-Saharan Africa.
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Is your business prepared for a dawn raid?As Competition Commission regulators step up their search and seizure operations, South African businesses must be equipped to launch a rapid legal response. 31 Oct 2018 Read more

The changing face of VAT and e-commerce in South AfricaIt is no secret that tax systems around the world are struggling to keep pace with the digitisation of commerce and South Africa too, after an initially proactive stance towards taxing e-commerce, was arguably starting to fall behind in this "new frontier for VAT". 17 Aug 2018 Read more

Ransomware - Can you pay?Ransomware, also referred to as a crypto-virus, is malicious software that is used by cybercriminals to illicitly infect, lock-out and then take control over digital systems in order to prevent owners from re-accessing them. In doing so, cybercriminals use the ransomware to extort monies contingent on the promise of restoring owners' access to their systems. The two common ways through which ransomware is installed are via phishing emails and/or the visiting of websites with malicious software. 17 Aug 2018 Read more

Sars prescription only starts once tax return has been submittedIn the recent case of CSARS v Char Trade, the Supreme Court of Appeal (SCA) that prescription begins to run against CSARS when a return for secondary tax on companies (STC) is submitted to SARS by a taxpayer. In the Char Trade case, a return for STC had not been submitted by the taxpayer. Due to this, prescription had not begun to run against CSARS. The result of this is that CSARS was able to make an assessment in 2012 of the taxpayer's liability amounting to ZAR 1,812,609 for the 2007 cycle. 30 Jul 2018 Read more

Joon ChongFor certain taxpayers, a tax clearance certificate is of utmost importance in ensuring that it is able to receive payment and to tender for new services. In the recent Gauteng High Court decision (Red Ant Security Relocation and Eviction Services (Pty) Ltd v CSARS (2999/18)), the taxpayer applied for urgent interdictory relief for reinstatement of its tax compliance status in order to be able to generate a tax clearance certificate pending determination of review proceedings which it had instituted against CSARS. 21 Jun 2018 Read more

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