Member Articles

The rules regarding the levying of interest on the late payment of value added tax (“VAT”) are often confusing, and the introduction of the Tax Administration Act, No 28 of 2011 (the “TAA”) has contributed to the uncertainty as to the rules that are applicable. Levying of interest The TAA introduced a new interest regime for the levying of interest on unpaid taxes to ensure that the levying of interest is aligned across all taxes ...

Section 99 of the Tax Administration Act, 28 of 2011 (“Tax Admin Act”), which regulates prescription in relation to tax assessments, provides that a three-year prescription period applies where the South African Revenue Service (“SARS”) has had a previous opportunity to assess a taxpayer (e.g. income tax) and a five-year prescription period applies in the case of self-assessment (e.g. value added tax and employees’ tax) ...

For years, the South African securities lending industry has been lobbying for an exemption from securities transfer tax (“STT”) for the outright transfer of listed equity securities as collateral. On 8 January 2016, the Taxation Laws Amendment Act 25 of 2015 was promulgated, which includes the long-awaited introduction to the Securities Transfer Tax Act 25 of 2007 (the “STT Act”) of such an exemption ...

On 11 December 2015, shortly before the holiday season began, the Minister of Telecommunications and Postal Services published an amendment to the Alternative Dispute Resolution Regulations (“the regulations”) in the Government Gazette. The amendment states that Internet domain names registered in the .co.za, .net.za, .web.za and .org.za are open to alternative dispute resolution under the regulations ...

A recent Trade Mark Registry decision confirms that well-known global brands are well protected in Mauritius. The case involved an application by a Mauritian company called Exparel Limited to register the trade mark JSP-JUST SAFETY PROFESSIONAL in classes 25 (the clothing class) and 35 (the business services class) in Mauritius. The application was opposed by a UK company called JSP Limited. JSP Limited is based in Oxford and was established in 1964 ...

In South Africa, the Advertising Standards Authority (“ASA”) is often used as a forum for trade mark-style disputes. As a recent decision shows, however, success isn’t guaranteed. Regular readers of our IP ENSight newsletters will know that companies are quite fond of using the ASA for what are essentially trade mark or passing off-type disputes. One reason for this is that ASA proceedings are far cheaper and quicker than court proceedings ...

Termination of electricity supply due to non-payment of an electricity account A landlord may not, without a court order, terminate the supply of electricity to premises leased to a tenant who is in arrears with monthly electricity payments. This is according to the recent High Court judgment in the matter of Anva Properties CC vs End Street Enterprises CC (22109/2014, 14 April 2015) ...

The confusing definition of “instalment sale agreements” in the Act In terms of the National Credit Act (“the Act”), an instalment agreement is defined as a sale of movable property. From the definition, it would seem that instalment sale agreements over immovable property are excluded from the Act; however, this is not the case ...

As we previously reported, the Protection of Personal Information Act 4 of 2013 (“POPI”) was signed into law in November 2013. Those provisions which deal with the establishment of the Information Regulator came into effect on 11 April 2014. Expectations are that the President will proclaim the rest of the provisions of POPI into effect once the Information Regulator has been established ...