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Types of Commercial Tax Law in South Africa

- Featured article by LAWYERS-ONLINE.CO.ZA - April 2019

Commercial law, or corporate income tax, refers to those taxes levied against business and companies by the South African government. There are numerous acts that set out the rules for commercial tax law in South Africa but the most important pieces of legislation include Tax Administration Act 28 of 2011 and South African Revenue Services Act 34 of 1997 as well as the South African Revenue Services Act 34 of 1997 – and the relevant amendments that have followed. A professional accountant or tax lawyer will be well-versed in all these pieces of legislation to avoid their client not being tax compliant.

Under the Tax Act, all businesses are required to register as a taxpayer, and subsequently, submit their annual tax returns. There is also such a thing as provisional tax returns, which should take place about every 6 months.

Commercial tax can be a tricky place to navigate without proper guidance and it is therefore always advisable to consult an expert when you’re unsure of how to proceed. If you are a business in need of commercial tax law advice, talk to us and we will put you in touch with an expert that meets your needs.

Types of Commercial Tax Law in South Africa - Legal Information South Africa