The Finance Act 2016 introduced a provision in the Tax Procedures Act No. 29 of 2015 (the TPA) the purpose of which was to provide an amnesty to tax payers who earn taxable income from foreign source. The Amnesty provisions came into force on 1 January 2017.
Law Firm Spotlight
At regular intervals we will be turning a spotlight onto a law firm in the Africa region, sharing a profile of their offering alongside news and content. Current partner: Africa Legal Network