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Kubashni Moodley

As seen in: PKF in South Africa
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Articles

Foreign Loans and Interest – Tax implications stretch far and wide

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By PKF Durban, Kubashni Moodley
| PKF in South Africa
By Kubashni Moodley, Partner, PKF Durban Many South African businesses are funded by foreign holding /group companies or other connected non-tax resident persons (including individuals). These loans vary from interest free to interest-bearing, both of which may have accounting and tax implications, which are generally not considered in sufficient detail. This simple example is provided to highlight the potential tax risks that may arise.
Open in Who Shared Issue with article?

SA Schools Exit the VAT System

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By Kubashni Moodley, PKF Durban
| PKF in South Africa
By Kubashni Moodley, Partner, PKF Durban Effective 1 January 2026, any school registered under the South African Schools Act No. 84 of 1996, is required to deregister for Value-added Tax (VAT). Whilst this legislation was proposed in the 2025 tax amendments, it was only promulgated on 1 April 2026. As a result, this change may have been overlooked by schools and the governing bodies thereof.
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