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Section 38 of the Companies Act, 61 of 1973 (now repealed) contained a prohibition against companies issuing shares to prospective shareholders on loan account.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 […]
July 27, 2016
Municipalities are required to issue rates clearance certificates without which a property cannot be transferred from a seller to a buyer. The rates clearance certificate certifies […]
July 27, 2016
As is the case every year, the Commissioner for SARS recently published the annual notice to officially ‘open’ the 2016 tax season. Individuals are now able […]
June 30, 2016
As is the case every year, the Commissioner for SARS recently published the annual notice to officially ‘open’ the 2016 tax season. Individuals are now able […]
June 23, 2016
An assessed loss for income tax purposes is a potentially valuable asset: it represents past losses made by a taxpayer which is able of being carried […]