For example, an employer may only give a certain number of shares and withhold the remainder to ... the amount of their basis ...

There has been a sharp decline in the number of taxpayers believing it is “extremely likely” that they will be selected for ...

The South African Revenue Service (Sars) has powers under section 179 of the Tax Administration Act, 2011 (TAA) to issue a notice to a person who holds or owes money to a taxpayer to pay such ...