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September 2023

AI And IA: A Marriage of Sorts

Artificial intelligence. The phrase has received a bad rap over the years. It conjures up images of uncertainty and discomfort for readers, encouraging them to ask the question, “What does artificial intelligence mean for me?”, “Am I going to lose my job?” Let us delve a bit deeper into the phrase.

Jordan Berry
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Diesel Refunds for Foodstuff Manufacturers

National treasury proposed a diesel refund for manufacturers of foodstuffs during the 2023 Budget speech, with effect from 01 April 2023 until 31 March 2025.

Leana Visagie
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Rationalisations of Fraud Perpetrators (Part 4 in the 4 Part Series)

In Part 3 of the series, we introduced and evaluated some of the possible opportunities relating to fraudulent behaviour. We now conclude this series with a brief exploration of fraud perpetrators’ rationalisations after the crime has been committed, or during the act.

Kaityn Bedford
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Embracing the Future: Modernisation of VAT in South Africa

Just as the digital revolution has transformed how we communicate, shop, and even bank, the realm of taxation is not far behind. The South African Revenue Services (SARS) recently unveiled a discussion paper aiming to revitalise and modernise our Value-Added Tax (VAT) system, offering both challenges and opportunities for all involved parties. This article provides a summary of the main points from the discussion paper.

George du Preez
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