The Treasury’s tax proposals to limit the use by companies of their assessed losses will result in SA’s assessed loss tax regime being one of the most onerous in the world, a tax expert says.
The proposed measure will limit the ability of businesses hit by the Covid-19 pandemic and the recent looting and destruction in KwaZulu-Natal and Gauteng from fully using their assessed losses in future years. The leisure and travel industry has been particularly hard hit by the pandemic...
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