Puleng Mothabeng

Voluntary disclosure, involuntary interest: A proposed solution

South Africa's Voluntary Disclosure Programme (VDP), governed by sections 225 to 233 of the TAA, offers taxpayers who make full and honest disclosure of historic tax defaults the prospect...

Unlocking value in commercial transactions while avoiding the pitfalls

Tax structuring isn’t an afterthought or an exercise to be delegated to accountants once the commercial deal is done – it’s a strategic imperative that can make or break the deal....

Mastering ESOP structures to achieve employee ownership goals

Imagine a workplace where every employee has a real stake in the company’s success—a place where hard work and loyalty are rewarded not just with a salary, but with genuine ownership...

Avoiding unexpected tax liabilities in property investment

Property investment is a popular topic of discussion, often accompanied by various anecdotes, tips, and cautionary tales. However, while the potential for profit is frequently emphasised,...

Avoiding pitfalls: The impact of deemed donations on section 42 transactions

In the dynamic world of corporate taxation, section 42 of the Income Tax Act 58 of 1962 (ITA) stands as a beacon for persons looking to restructure without immediate tax consequences....

Now that the shock has settled, some thoughts on the ‘rumoured’ 2% VAT hike

There has been a lot of commotion over the past week pursuant to the postponement of the Budget until 12 March 2025. The postponement will likely have significant legal and fiscal...

Celebrating the unwavering efforts of the Office of the Tax Ombud amidst the shifting economic landscape and its impact on taxpayers

Puleng Mothabeng, Associate in the Tax & Exchange Control practice, was recently featured in Issue 35 of the Fair Play Stakeholder Newsletter by the Office of the Tax Ombud (OTO),...

Mentorship and Sponsorship: How men can support women in tax careers

Listen to Jerome Brink and Puleng Mothabeng as they discuss mentorship and sponsorship

In this insightful interview, Puleng Mothabeng, Associate in our Tax & Exchange Control practice, sits down with Director, Jerome Brink to discuss the evolving gender dynamics within...

Watch Howmera Parak and Puleng Mothabeng talk about empowering women in tax as a catalyst for change

Watch, as Howmera Parak and Puleng Mothabeng explore how increasing women's representation can drive encourage more women to pursue a career in tax and offer practical advice to young...

Empowering women in tax as a catalyst for change

Listen in, as Howmera Parak and Puleng Mothabeng explore how increasing women's representation can drive encourage more women to pursue a career in tax and offer practical advice to...

Don’t kill my dream: I promise to comply with my tax obligations

“ Nothing is certain but death and taxes .” This infamous proverb confirms the obligation that we all have to pay tax – in some way or another. However, how many of us are actually...

Don’t panic, help is on the way: Incentives for electric vehicles

Climate change has been a hot topic for many years now. It is, therefore, probably understood by most (if not all) that the effects of climate change will worsen as long as greenhouse...

I have a dream… But what are the tax implications?

Are you a big (big) dreamer like Vuyo? Do you wish to one day run your own billion-dollar empire? Usually, when new entrepreneurs are fueled by nothing but a dream (and maybe coffee)...

BPR 398: Will you be the yield to my instrument?

The tax treatment of interest and dividends is quite different. Generally, interest paid on money borrowed in the production of trading income is deductible for tax purposes, while...

Tempers continue to cool: Are uniform allowances (for nurses) taxable?

The inclusion of any part of an allowance paid or payable in an employee’s taxable income is governed by section 8(1)(a) of the Income Tax Act 58 of 1962 (Act).

The fight continues: Agrizzi gets to keep his money to pay for his medical bills

In a previous Tax Alert , we considered the judgment delivered by Judge Basson in Commissioner for the South African Revenue Services v Angelo Agrizzi and Another (45008/2021) ZAGPPHC...

Angelo Agrizzi may have won the battle, but has he won the war? A novel judgment on the repatriation of foreign assets to settle SA tax debt

Angelo Agrizzi recently obtained a favourable judgment from the High Court in Pretoria in a unique tax dispute with the South African Revenue Service (SARS). 

Remote working in South Africa: The tax and employment law implications

Remote working in jeopardy? Or is Caesar (SARS) securing what is due to Caesar?

It is no secret that the COVID-19 pandemic has radically changed our thinking towards how and where we work. Since 2020, many companies have adjusted and sometimes overhauled their...