tax

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Effective Date for R and D Tax break for Software Developers

Earlier in the year we blogged about the new R&D tax break available for Software Developers. In terms of the Tax Laws Amendment Act people would be able to start applying for the tax deduction from 1 April 2012, unless [...]

By |2019-09-16T09:40:34+02:00April 16th, 2012|Categories: IT Law|Tags: , , , |

Taxation of goods purchased online

Is the sale of on-line products (for example software downloaded directly from a website) subject to taxation? South Africa previously had a predominantly source based tax system but adopted a resident based tax system some few years ago. The sale [...]