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We are committed to staying up to date with the legal developments in all the sectors that we work in and our lawyers provide regular insight and commentary on developments across South Africa and Kenya’s legal landscapes.

18 August 2025 Article

Tax by agreement? Demystifying the myth of contractually transferring tax liability

Picture this: You are contracted for a major infrastructure project involving a National Government facility. The Government issues an undertaking, in writing, that it will bear the tax obligation for certain elements of the project. You factor this into your budget proposal and proceed to import materials and go ahead with the project with the legitimate expectation that the Government will handle any payable taxes. Everything seems on track until completion, when a tax demand is issued to you and, not to National Treasury, which had promised to settle the taxes.

Tax & Exchange Control3 min read

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We are committed to staying up to date with the legal developments in all the sectors that we work in and our lawyers provide regular insight and commentary on developments across South Africa and Kenya’s legal landscapes.