Hogan Lovells Publications

Some practical considerations regarding carbon tax

Reasons for the implementation of a carbon tax in South Africa

Carbon tax seeks to give effect to the polluter pays principle by ensuring that the real cost of greenhouse gas (GHG)...

Hogan Lovells Publications

Tax debts

It should be noted that the South African Revenue Service (SARS) has appointed a number of additional debt collectors in order to collect outstanding tax debts. It prudent that taxpayers...

Hogan Lovells Publications

The VAT increase and its implications for business

South Africa - In the Budget Speech delivered on 21 February 2018, Minister Malusi Gigaba announced the controversial increase in the VAT rate from 14% to 15% with effect from 1 April 2018. ...

Published Works

Minimising tax on transactions and the legislative framework

A basic tenet is that taxpayers are entitled to arrange their affairs to minimise their tax exposure – but this must be done within the scope of the applicable legislation. Although...

Hogan Lovells Publications

Budget 2018

The 2018 Budget was presented by Minister Malusi Gigaba before parliament on 21 February 2018.

The 2018 tax proposals are projected to raise ZAR36 billion. The key changes announced are:


Hogan Lovells Publications

Disposal of shares by non-residents: Gaining the capital perspective

Capital gains tax (CGT) was introduced to the Income Tax Act (the Act) on 1 October 2001. The basis from which it operates is that if a capital asset is sold at a profit, the profit is...

Hogan Lovells Publications

Davis Tax Committee report

The Davis Tax Committee (the Committee) released a further report on "Tax Administration" on 13 November 2017 as part of the final six reports that were deliverable by the Committee. 

Hogan Lovells Publications

Sugar tax

SARS has issued for comment by no later than 30 November 2017 draft rules relating to the health promotion levy imposed on sugary beverages manufactured in or imported into South...

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