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Nandipha Mzizi

Candidate Attorney
Johannesburg

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A win for the mining industry: The High Court’s recent decision regarding the calculation of a royalty
Tax & Exchange Control

A win for the mining industry: The High Court’s recent decision regarding the calculation of a royalty

In the recently decided matter of United Manganese of Kalahari (Proprietary) Limited v Commissioner for the South African Revenue Service (74158/2016) ZAGPPHC 628 (3 October 2017),...
Amendment in respect of foreign employment income exemption

Amendment in respect of foreign employment income exemption

Alongside the 2017 Medium Term Budget Policy Statements, National Treasury released the revised version of the Taxation Laws Amendment Bill 27 of 2017 (Bill) on 25 October 2017. The...
“I missed the SVDP deadline … What do I do now?”
Tax & Exchange Control

“I missed the SVDP deadline … What do I do now?”

On 31 August 2017, the window period for the Special Voluntary Disclosure Programme (SVDP) came to an end. The SVDP consisted of a tax component (Tax SVDP) and an exchange control...
Lights, camera, action! The tax exemption in respect of films

Lights, camera, action! The tax exemption in respect of films

“From the beginning of the production stage to the actual editing of the final film and exhibition, the industry contributes to the economy, revenue, job creation and economic activity.”...
Foreign employment income exemption – is this the end?

Foreign employment income exemption – is this the end?

Currently, s10(1)(o)(ii) of the Income Tax Act, No 58 of 1962 (Act), states that if a South African resident works in a foreign country for more than 183 days a year, with more than...

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