Income tax returns in 2019
In 2019, income tax returns could be submitted to the Tax and Customs Board from 15 February to 1 April.
Read article : Income tax returns in 2019MAGILEX / ARTICLES AND INSIGHTS
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Tax laws should generally be interpreted in the taxpayer’s favour
Tax law is complex and requires legal and economic knowledge. Both public authorities and taxpayers should interpret it according to the values and principles of the rule of law.
Read article : Tax laws should generally be interpreted in the taxpayer’s favourThe tax authority generally cannot adjust a transaction’s price
Businesses are free to agree the price of goods or services unless a statutory exception applies. Constitutional business freedom and private autonomy allow them to organise activities…
Read article : The tax authority generally cannot adjust a transaction’s priceService fees involving management body members are not always taxable as salary
Payments to a company owned by a management body member may create tax risks, particularly where the member receives little or no direct remuneration while their company supplies…
Read article : Service fees involving management body members are not always taxable as salaryRestrictions on appeals against provisional tax seizures: constitutional concerns
The original article argues that restricting appeals against provisional tax seizure is unconstitutional. The Taxation Act permits seizure before assessment where there is justified…
Read article : Restrictions on appeals against provisional tax seizures: constitutional concernsCompany tax debts: when a board member is personally liable
Section 96 of the Taxation Act allows the tax authority to issue a liability decision to recover a company's tax debt directly from a management board member.
Read article : Company tax debts: when a board member is personally liableYOUR NEXT STEP
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