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Tax Law

  • 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


        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.