Tag Archives: legislation

Tax legislative amendments: How does it work?

As we approach the (expected) 24 February 2021 Budget Address by Finance Minister, Tito Mboweni, it is useful to consider how the proposed tax amendments raised during the Budget Speech eventually become law. As a starting point, it is important to remember that the South … Continue reading

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1. Introduction Recent changes to the B−BBEE legislation have resulted in uncertainty in the market and have created practical challenges for entities in verifying their B−BBEE Status Levels, for recipients and users of B−BBEE sworn affidavits and verification certificates, as … Continue reading

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