This serves as reminder for written submissions on specific areas of corporate income tax (CIT) as per the previous media statement dated 07 December 2016. The media statement and the Davis Tax Committee’s Terms of Reference can be viewed on the DTC’s website, www.taxcom.org.za In summary, the Davis Tax Committee would like to invite written submissions on: a) The efficiency of the CIT structure; b) The average (and marginal) effective CIT rates in the various sectors of the economy; c) Group restructuring; d) Group taxation; e) Dividends tax; f) Any other South African CIT concerns that need to be addressed.
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