September 27, 2016
Many of our clients are not registered for provisional tax, nor are they required to be so registered. These non-provisional taxpayers should however take note thereof […]
September 27, 2016
Capital gains tax is somewhat of a misnomer in that it does not represent a tax in and of itself, but rather operates to include a […]
September 27, 2016
Natural person taxpayers who earns a salary have very few items of expenditure available to them which they may deduct for income tax purposes (section 23(m) […]
September 27, 2016
The ‘pay now, argue later’ rule contained in section 164 of the Tax Administration Act, 28 of 2011, requires taxpayers to pay any tax debts due […]
August 31, 2016
Deur Nico van Gijsen 22 Augustus 2016 Die dae van die deurvloeibeginsel misbruik om belastingverpligtinge te verminder is verby. Neem dus kennis van die voorgestelde artikel […]
August 31, 2016
Many taxpayers file their tax returns on an annual basis unaware thereof that they may be regarded as provisional taxpayers in terms of the Income Tax […]
August 31, 2016
The latest round of legislative amendments proposed by National Treasury and released for public comment on 8 July 2016 contains a welcome concession for taxpayers looking […]
August 31, 2016
National Treasury releases proposed amendments to tax legislation on an annual basis. Some of the most important of these are already foreshadowed when the Minister of […]
July 27, 2016
Section 38 of the Companies Act, 61 of 1973 (now repealed) contained a prohibition against companies issuing shares to prospective shareholders on loan account. This was […]
July 27, 2016
We have recently become aware of an increased level of audits being conducted by the South African Revenue Service in relation to taxpayers’ obligations in terms […]