Tax Law

• • This is the body of rules under which a public authority has a claim on taxpayers, requiring them to transfer to the authority part of
    their income or property.
    
    Taxation may involve payments to a minimum of two different levels of government: central government through SARS or to local
    government. Central government revenues come primarily from income tax, value added tax (VAT) and corporation tax. Local
    government revenues come primarily from grants from central government funds and municipal rates.
    
    In line with the rest of the world South Africa has moved away from a tax system that was based predominantly on direct taxation to a
    system that is a mixture of direct and indirect taxation.
    
    
    
    

    Direct taxes	Indirect taxes
    Income tax	Value added tax
    Capital gains tax	Securities transfer tax
    Dividends tax	The mining royalty
    Donations tax	Transfer duty
    Estate duty	Customs and excise duty
    Various withholding taxes

    
    
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    Hi, I’m Kailash Pillay, an attorney from the city of Johannesburg. My passion for the law
    stems from a desire to improve upon the lives of the vulnerable who fall prey to a
    corrupt system.
    I studied at the University of Johannesburg where I obtained my Bachelor of Laws
    degree, the starting point to the long journey of becoming a legal practitioner.
    This profession has taught me to persevere through the complexities of the law and to
    continually develop my skills as a legal professional.