Tax Amnesty – What Next? We are now into the second phase of the tax amnesty. Ultimately the first phase was successful with a rush of submissions in the final weeks. Many taxpayers may have missed out, unable to arrange their documentation or calculations in time. Many SMEs may still be considering applications as they […]

The ‘Carrot’ and the ‘Stick’ At the end of last month, we provided comment on the passing of the Tax Amnesty Bill and highlighted that the Bill itself left many questions unanswered. The full text of our previous commentary is set out below. The implementing regulations will go some way towards addressing these but many issues […]