Prepared by the Lawtons Africa Tax team.

The Budget Speech documents can be found on the National Treasury website on these links:

The tax Amendment Acts have been published on 19 January 2021 as follows:

Three draft tax amendment bills available for public comment

The South African Reserve Bank (SARB), in its first Exchange Control Circular of 2021, announced the lifting of all loop structure...

Due to rapid global technological advances, there has been a shift towards e-commerce and electronic transactions...