Sat, Jun 22, 2024

The official Financial Regulation Journal of SAIFM

Tax issues: socio-economic and development expenditure

South African businesses play an integral role in socio-economic upliftment and development of communities. Expenditure incurred for this purpose may have tax implications for the business involved. This article considers some lessons for businesses from two recent contrasting developments in the form of a binding private ruling (BPR282) and a tax court case.

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