Tax & Exchange Control
We provide tax advice on all business activities. Our services include:
- Tax training.
- Advance tax rulings.
- Voluntary disclosure programmes.
- Tax management.
- Tax dispute resolution.
- Independent tax reviews and tax due diligence.
- International tax advisory.
- Exchange control.
- Indirect tax consulting.
- Customs and excise.
- Value-added tax.
Advance Tax Rulings
To provide certainty regarding the tax treatment of proposed transactions, we compile and submit applications to the Advance Tax Ruling Unit at SARS on behalf of clients. We also liaise with SARS throughout the process
Voluntary Disclosure Programme
We compile and submit applications under the permanent Voluntary Disclosure Programme contained in the Tax Administration Act to assist clients in dealing with historical non-compliance with tax legislation.
Tax Management Advisory
We advise on tax management and governance:
- Tax governance reviews and assessments
- Chairing and serving on tax committees
- Tax risk and control identification workshops
- Tax strategy and tax policy formulation
- Outsourced tax management functions
Tax Dispute Resolution
We assist in dispute resolution for all direct and indirect taxes:
- Responding to SARS queries and liaising with SARS to efficiently and effectively resolve matters
- Management of a SARS audit process
- Drafting of objections and appeals
- Representation in alternative dispute resolution reviews
- Tax litigation with the relevant expertise in preparation for hearings of matters
- Administration and constitutional tax-related matters
Independent Tax Reviews and Tax Due Diligence
We perform comprehensive independent reviews:
- Tax due diligence reviews in respect of all direct and indirect taxes
- Income tax risk identification and assessments
- Pay As You Earn (PAYE) risk identification and assessments
- International tax risk reviews and assessments
- Capital gains tax (CGT) risk identification and assessments
International Tax Advisory
We provide advice on international transactions:
- Inbound and outbound investment
- Treatment of foreign exchange differences
- Thin capitalisation
- Transfer pricing
- Permanent establishments
- Controlled foreign companies
- Foreign tax credits
- Double taxation agreements
Exchange Control
We provide advice and assist clients in complying with exchange control rules, including those contained in the Exchange Control Regulations, 1961:
- Liaising with the authorised dealers and the Financial Surveillance Department of the South African Reserve Bank
- Obtaining approval for various inbound and outbound transactions (eg foreign share schemes, private equity funds, royalty and license agreements and foreign financial assistance)
- Regularising the ownership of unauthorised foreign assets by way of voluntary disclosure applications for exchange control relief to the Financial Surveillance Department of the SARB
Value Added Tax
We advise clients and assist in value-added tax (VAT) services:
- Advice and opinions on all aspects of VAT, including local and cross-border transactions
- Advising on the maximising of VAT recovery and cash flow planning
- Application for binding private rulings and binding class rulings
- VAT dispute resolution and litigation
- VAT accounting system reviews and advice
- VAT due diligence and compliance reviews
Mining and Environmental Taxes
- We advise and assist clients in complying with carbon tax and royalty tax legislation
- Advice regarding provisions in Income Tax Act applicable to mining in South Africa
- Advice and opinions regarding compliance with the newly introduced Carbon Tax Act, including the regulations thereto
- Advice on compliance with and application of the Mineral and Petroleum Resources Royalty Act
- Application for binding private rulings and binding class rulings
- Resolution of disputes regarding the abovementioned mining and environmental taxes
Tax Training
We can provide practical, tailor-made training in all tax areas, including:
- Tax law updates
- CGT
- VAT
- International tax
- PAYE
- Share incentive schemes
- Tax management and governance
- Corporate restructuring rules
- Taxation of insurance companies
- Carbon tax
Customs and Excise
- Assistance with tariff, valuation, origin and other customs and excise disputes
- Assistance with drawing and submission of tariff, valuation and origin determinations
- Assistance with excise and ad valorem excise disputes
- Assistance with obtaining release of goods from customs detentions and return of goods after seizure and/or forfeiture
- Assistance with interdicting customs collecting alleged revenue due
- Assistance with all customs and excise applications for registrations or licenses
- High level due diligence audits conducted to ensure correct application of the customs legislation
- Application for creation of duty free tariff headings and/or rebate items on dutiable tariff headings in terms of the International Trade Administration Act
- Training of staff in relation to customs and excise legislation, procedures and processes
- Provision of advice in relation to the above
Tax & Exchange Control Brochures
Services
Tax & Exchange Control
We provide tax advice on all business activities. Our services include:
- Tax training.
- Advance tax rulings.
- Voluntary disclosure programmes.
- Tax management.
- Tax dispute resolution.
- Independent tax reviews and tax due diligence.
- International tax advisory.
- Exchange control.
- Indirect tax consulting.
- Customs and excise.
- Value-added tax.
Advance Tax Rulings
To provide certainty regarding the tax treatment of proposed transactions, we compile and submit applications to the Advance Tax Ruling Unit at SARS on behalf of clients. We also liaise with SARS throughout the process
Voluntary Disclosure Programme
We compile and submit applications under the permanent Voluntary Disclosure Programme contained in the Tax Administration Act to assist clients in dealing with historical non-compliance with tax legislation.
Tax Management Advisory
We advise on tax management and governance:
- Tax governance reviews and assessments
- Chairing and serving on tax committees
- Tax risk and control identification workshops
- Tax strategy and tax policy formulation
- Outsourced tax management functions
Tax Dispute Resolution
We assist in dispute resolution for all direct and indirect taxes:
- Responding to SARS queries and liaising with SARS to efficiently and effectively resolve matters
- Management of a SARS audit process
- Drafting of objections and appeals
- Representation in alternative dispute resolution reviews
- Tax litigation with the relevant expertise in preparation for hearings of matters
- Administration and constitutional tax-related matters
Independent Tax Reviews and Tax Due Diligence
We perform comprehensive independent reviews:
- Tax due diligence reviews in respect of all direct and indirect taxes
- Income tax risk identification and assessments
- Pay As You Earn (PAYE) risk identification and assessments
- International tax risk reviews and assessments
- Capital gains tax (CGT) risk identification and assessments
International Tax Advisory
We provide advice on international transactions:
- Inbound and outbound investment
- Treatment of foreign exchange differences
- Thin capitalisation
- Transfer pricing
- Permanent establishments
- Controlled foreign companies
- Foreign tax credits
- Double taxation agreements
Exchange Control
We provide advice and assist clients in complying with exchange control rules, including those contained in the Exchange Control Regulations, 1961:
- Liaising with the authorised dealers and the Financial Surveillance Department of the South African Reserve Bank
- Obtaining approval for various inbound and outbound transactions (eg foreign share schemes, private equity funds, royalty and license agreements and foreign financial assistance)
- Regularising the ownership of unauthorised foreign assets by way of voluntary disclosure applications for exchange control relief to the Financial Surveillance Department of the SARB
Value Added Tax
We advise clients and assist in value-added tax (VAT) services:
- Advice and opinions on all aspects of VAT, including local and cross-border transactions
- Advising on the maximising of VAT recovery and cash flow planning
- Application for binding private rulings and binding class rulings
- VAT dispute resolution and litigation
- VAT accounting system reviews and advice
- VAT due diligence and compliance reviews
Mining and Environmental Taxes
- We advise and assist clients in complying with carbon tax and royalty tax legislation
- Advice regarding provisions in Income Tax Act applicable to mining in South Africa
- Advice and opinions regarding compliance with the newly introduced Carbon Tax Act, including the regulations thereto
- Advice on compliance with and application of the Mineral and Petroleum Resources Royalty Act
- Application for binding private rulings and binding class rulings
- Resolution of disputes regarding the abovementioned mining and environmental taxes
Tax Training
We can provide practical, tailor-made training in all tax areas, including:
- Tax law updates
- CGT
- VAT
- International tax
- PAYE
- Share incentive schemes
- Tax management and governance
- Corporate restructuring rules
- Taxation of insurance companies
- Carbon tax
Customs and Excise
- Assistance with tariff, valuation, origin and other customs and excise disputes
- Assistance with drawing and submission of tariff, valuation and origin determinations
- Assistance with excise and ad valorem excise disputes
- Assistance with obtaining release of goods from customs detentions and return of goods after seizure and/or forfeiture
- Assistance with interdicting customs collecting alleged revenue due
- Assistance with all customs and excise applications for registrations or licenses
- High level due diligence audits conducted to ensure correct application of the customs legislation
- Application for creation of duty free tariff headings and/or rebate items on dutiable tariff headings in terms of the International Trade Administration Act
- Training of staff in relation to customs and excise legislation, procedures and processes
- Provision of advice in relation to the above
Brochures
Tax & Exchange Control Brochures
Tax & Exchange Control Lawyers
We work on tax matters on an individual basis, or as part of a team of lawyers from across our firm’s practice areas in corporate transactions. We are therefore able to provide a commercially integrated service in order to ensure efficiency from inception to implementation.
Our Tax & Exchange Control LawyersPRACTICE HEAD
Tax & Exchange Control News
More newsPodcast | How can tax policy formulation help address issues affecting African women directly?
In the latest episode of our CDH Conversations Empowerment Podcast Series, Lena and Alex, explore how tax policies can address economic and social challenges affecting African women.
The South African Business Rescue, restructuring (turnaround) and Liquidation profession is strictly regulated by legislation. Where does tax fit in?
Vincent Manko, Director in the Dispute Resolution practice, Jerome Brink, Director, and Varusha Moodaley, Senior Associate in the Tax & Exchange Control practice joined Jonathan Faurie on the Turnaround Talk on the Front Desk podcast to discuss 'The South African Business Rescue, restructuring (turnaround) and Liquidation profession is strictly regulated by legislation. Where does tax fit in?'
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), where she explored ' Celebrating the unwavering efforts of the Office of the Tax Ombud amidst the shifting economic landscape and its impact on taxpayers.'
Market recognition
Our Tax & Exchange Control team is externally praised for its depth of resources, capabilities and experience.
- Chambers Global 2018–2024 ranked our Tax & Exchange Control practice in Band 1 for Tax.
- Chambers Global 2011–2017 ranked our Tax & Exchange Control practice in Band 2 for Tax.
- The Legal 500 EMEA 2009–2022 recommended us in Tier 2, and Tier 1 in 2023 for tax.
- The International Tax Review 2011 ranked our practice in Tier 3 for tax.
- World Tax 2011–2012 ranked our practice in Tier 3 for tax.
- The Tax Directors Handbook 2012 and 2014 ranked our practice in Tier 2 for tax.
- World Finance Legal Awards 2012 awarded our practice the Best Tax Firm accolade.
Market recognition
Our Tax & Exchange Control team is externally praised for its depth of resources, capabilities and experience.
- Chambers Global 2018–2024 ranked our Tax & Exchange Control practice in Band 1 for Tax.
- Chambers Global 2011–2017 ranked our Tax & Exchange Control practice in Band 2 for Tax.
- The Legal 500 EMEA 2009–2022 recommended us in Tier 2, and Tier 1 in 2023 for tax.
- The International Tax Review 2011 ranked our practice in Tier 3 for tax.
- World Tax 2011–2012 ranked our practice in Tier 3 for tax.
- The Tax Directors Handbook 2012 and 2014 ranked our practice in Tier 2 for tax.
- World Finance Legal Awards 2012 awarded our practice the Best Tax Firm accolade.
Happy Clients
"The team at Cliffe Dekker Hofmeyr thinks outside of the box and brings innovative solutions by understanding the complexities of each client."
Chambers Global 2024
"Their response and turnaround times of written opinions are exceptional."
Chambers Global 2024