Nothing in life is certain, except death and taxes – or so the expression goes. And over the past two decades South African criminals and tax dodgers have come to realise this truth the hard way.

Tax sleuth Johann van Loggerenberg was at the centre of many of SARS’ high-profile cases during his time there. As far as SARS is concerned all forms of income are subjected to tax, even if by ill-gotten means. Whether you are a drug dealer from Durban, one of the hitmen who shot Brett Kebble or soccer boss Irvin Khoza, you have to pay your dues!

Van Loggerenberg relates the riveting inside stories of the investigations into businessmen like Dave King, Billy Rautenbach, Barry Tannenbaum and his ponzi scheme, and others. Over the years he got to know all the scams and dirty tricks in the book and he explains these in plain language.

In these investigations the tax authority worked closely with the police, the NPA and the Directorate of Special Operations. However, after a few years SARS became the victim of its own success. In telling the stories of how tax evaders were caught, Van Loggerenberg also shows how the power struggle between different state departments and the phenomenon of state capture in recent years started crippling SARS.

This handbook is based on the educational requirements of the South African Institute of Chartered Accountants for entry into Initial Test of Competence Examination of SAICA.

Introductory Questions on SA Tax 5th edition is the first of three publications in the Questions on SA Tax series designed to provide comprehensive tutorial coverage to taxation students. This book covers foundational topics typically dealt with in the first year of the study of tax at an undergraduate level.

This tutorial book includes questions and selected solutions on South African income tax and value-added tax. Up-to-date questions are graded, allowing students to develop their abilities at an introductory level. A selection of tutorial solutions is included in the book, and solutions to all questions are provided to lecturers at prescribing institutions. Mark plans are allocated to solutions.

The objective of this title is to provide a book that simplifies the understanding and application of tax legislation in a South African context for both students and general tax practitioners.

The ongoing international harmonisation and improvements projects have seen a proliferation of revised and re-revised standards, interpretations and exposure drafts. This edition has been updated for all relevant standards.

This book has been compiled to assist students at tertiary institutions in South Africa with their studies in auditing.

This workbook has been written for students to provide the maximum examples of questions on most tax topics.

The questions in this book are based on the Income Tax Act 1962, the Tax Administration Act 2011, the Value-Added Tax Act 1991, the Estate Duty Act 1955 and the Transfer Duty Act 1949, incorporating amendments up to and including the Rates and Monetary Amounts and Amendment of Revenue Laws Bill [B26 €“ 2020].

This book was written with the specific purpose of combining in one concise volume the provisions of the Income Tax Act 58 of 1962 as it applies to individuals.

Advanced Questions on SA Tax 5th edition is the third and final publication in the Question on SA Tax series designed to provide comprehensive tutorial coverage to taxation students. This book covers advanced topics and integrated questions. Its complementary publications, Introductory Questions on SA Tax and Questions on SA Tax, cover foundational topics and those typically dealt with in the study of tax at an undergraduate level.

This tutorial book includes questions and selected solutions on South African income tax, estate duty and value-added tax. Up-to-date questions are graded, allowing students to develop their abilities from an introductory to an advanced level. A selection of tutorial solutions is included in the book, and solutions to all questions are provided to lecturers at prescribing institutions. Mark plans are allocated to solutions.

The purpose of this book is to provide Auditing students with revision and practice questions.

Solutions are available to prescribing lecturers.

The specific purpose this book is to combine in one volume the provisions of the Income Tax Act 58 of 1962, as it applies to individuals and businesses for the year of assessment ending 28 Feb.

It is written for undergraduate students using simple language and the relevant sections of the Act are provided and explained in simple terms.

Advanced Questions on SA Tax is the third and final publication in the Question on SA Tax series designed to provide comprehensive tutorial coverage to taxation students. This book covers advanced topics and integrated questions. Its complementary publications, Introductory Questions on SA Tax and Questions on SA Tax, cover foundational topics and those typically dealt with in the study of tax at an undergraduate level.

This tutorial book includes questions and selected solutions on South African income tax, estate duty and value-added tax. Up-to-date questions are graded, allowing students to develop their abilities from an introductory to an advanced level.

A selection of tutorial solutions is included in the book, and solutions to all questions are provided to lecturers at prescribing institutions. Mark plans are allocated to solutions.

Tax Law: An Introduction deals with the fundamentals of income tax in a practical and clear manner that makes this book an ideal tool for tax teachers. Written for students, this much-needed textbook simplifies complex concepts and avoids unnecessary jargon as it explains the key objectives and principles of taxation. The book sheds light on contemporary South

African tax law and the most important tax cases. It covers the process of tax collection as well as the interpretation of tax legislation.

Tax Law: An Introduction is intended to ease the teaching and understanding of an often-daunting subject. The book includes a link to the relevant Acts for easy access by students.

Introductory Questions on SA Tax is the first of three publications in the Questions on SA Tax series designed to provide comprehensive tutorial coverage to taxation students. This book covers foundational topics typically dealt with in the first year of the study of tax at an undergraduate level.

This tutorial book includes questions and selected solutions on South African income tax and valueadded tax.

Up-to-date questions are graded, allowing students to develop their abilities at an introductory level.

Introductory Questions on SA Tax is the first of three publications in the Questions on SA Tax series designed to provide comprehensive tutorial coverage to taxation students. This book covers foundational topics typically dealt with in the first year of the study of tax at an undergraduate level.

This tutorial book includes questions and selected solutions on South African income tax and value-added tax. Up-to-date questions are graded, allowing students to develop their abilities at an introductory level.

A selection of tutorial solutions is included in the book, and solutions to all questions are provided to lecturers at prescribing institutions. Mark plans are allocated to solutions.

Questions on SA Tax is the second publication in the Questions on SA Tax series designed to provide comprehensive tutorial coverage to taxation students. This book covers foundational topics and those typically dealt with in the study of tax at an undergraduate level.

This book is focused on a broader approach for all assurance providers (including both internal and external auditors) and addresses various advanced concepts that assurance providers need an understanding of.

Questions on SA Tax is the second publication in the Questions on SA Tax series designed to provide comprehensive tutorial coverage to taxation students. This book covers foundational topics and those typically dealt with in the study of tax at an undergraduate level.

This tutorial book includes questions and selected solutions on South African income tax, estate duty and value-added tax.

Up-to-date questions are graded, allowing students to develop their abilities from an introductory to an advanced level.

This book is extracted from the main work, Silke: SA Income Tax, mainly for use by second-year students seeing that they do not study all the topics addressed in the main Silke.

The availability of this title prevents them from having to purchase the same work for two consecutive years, which is more focused.

This book was written with the first year/first time income tax student in mind.

It uses simple language and the unique aspects of the book are the flow charts used to visually explain some of the more complicated aspects of taxation, the inclusion of a glossary, and the reproductions of the actual forms that SARS requires. This makes for a very practical application of the theory being taught. It covers all the topics needed by a taxpayer who is required to fill in an IT12 tax return, which means that it will not only be valuable to the students, but also to the 'man on the street' who wishes to understand and learn more about his taxable income calculation. The benefit of working through the book is that taxpayers will know what is expected of them during the income tax assessment process and will be able to verify their income tax calculations.

All examples and practical application questions in the book relate to the year of assessment from 1 March to 28 February (the year of assessment). Unless indicated otherwise, all dates fall into the aforementioned tax year.

This book has been compiled specifically to assist students at tertiary institutions in South Africa with their studies in auditing.

VAT: An Introduction initiates students and practitioners into the South African value-added tax (VAT) system by guiding them through the basic principles of the Value-Added Tax Act 89 of 1991 (VAT Act). It covers the processes to be followed when dealing with VAT and sheds light on the most important case law and VAT legislation.

Complex concepts and the key objectives and principles of the VAT system are explained simply and clearly, without using unnecessary jargon. This makes VAT: An Introduction suitable for anyone who has to apply basic VAT principles in a business environment or provide general VAT advice and assistance.

The book is also an excellent study guide for students. It will help students understand the mechanics of the South African VAT system and the practical implications of VAT. Students and practitioners will find the revision questions at the end of each chapter useful to test their understanding and knowledge of the fundamentals of VAT.

The objective of the authors and publishers of SILKE: South African Income Tax 2018 is to provide a book that simplifies the understanding and application of tax legislation in a South African context for both students and general practitioners.

Please take note that, from this edition, SILKE: South African Income Tax 2018 will only be available in English.