August 15, 2017
Section 17 of the VAT Act, 89 of 1991, governs the circumstances and the extent to which a registered VAT vendor may claim input tax to […]
August 15, 2017
The KwaZulu-Natal High Court previously granted an application brought by Van der Merwe and others (acting as liquidators) requiring the Commissioner for the South African Revenue […]
August 15, 2017
Published by Admin at August 15, 2017
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As globalisation becomes an increasing commercial factor, a great many of our clients also find themselves branching out their operations and activities beyond the borders of […]
August 15, 2017
In Director of Public Prosecutions, Western Cape v Parker[1] the Director of Public Prosecutions (“DPP”) appealed a decision by the Western Cape High Court that Parker, […]
July 31, 2017
Provisional tax effects all corporate taxpayers since it is the mechanism used to collect income tax during the course of the year. Provisional tax payments are based […]
July 31, 2017
One of the more significant changes that the “new” Companies Act, 71 of 2008, brought about was that a company may now provide financial assistance to […]
July 31, 2017
Some controversy surrounds one of the most significant amendments that would have been effected by the Taxation Laws Amendment Act, 25 of 2015, and the Tax […]
July 31, 2017
Salary sacrifice schemes are popular in practice. Typically, they involve employers paying a decreased salary to their employees, with an added fringe benefit to make up […]
June 20, 2017
When talking about financial planning and investments it is not uncommon that people say and hold opinions such as “I don’t like retirement annuities, they are […]
June 20, 2017
A remarkable number of non-residents own property in South Africa. While non-residents are not subject to South African capital gains tax generally, an exception is to […]