October 18, 2021
It has been communicated to SAICA members over the last few weeks that there appears to be an increasing incidence of cases where certain individuals are […]
August 16, 2021
In a Binding Private Ruling issued on 6 July 2021, SARS has made strict ruling on an Employment Tax Incentive Act (ETI) scheme that has been […]
April 20, 2021
Die Wet op Belastingadministrasie maak voorsiening vir die oudit en verifiëring van belastingbetalers se belastingopgawes vir alle belasting wat deur die Kommissaris van die Suid-Afrikaanse Inkomstediens […]
February 19, 2021
Beslissings in Suid-Afrikaanse howe vorm ‘n wesenlike bron van die wet. Die howe handhaaf die Grondwet en ontwikkel ‘n Gemenereg wat konsekwent is met die waardes van die Grondwet, sowel as die doel en gees van die Handves […]
September 30, 2019
Non-profit organisations can apply for approval as a “public benefit organisation” (“PBO”) in terms of section 30(3) of the Income Tax Act[1] in order to qualify […]
June 28, 2019
The South African Revenue Service (“SARS”) has recently made changes with regards to the management of payroll taxes in order for employers to more effectively manage […]
June 28, 2019
The distinction between amounts of a capital nature as opposed to a revenue (or income) nature is essential, and over the years, few other topics have […]
April 10, 2019
Since its introduction, the “pay now, argue later” rule relating to disputed amounts of tax has been and remains to be the subject of much controversy, […]
April 10, 2019
Education and awareness around identity theft, phishing and other frauds have become part of life globally. If nothing else, scamsters are innovative and keep trying new […]
November 14, 2018
Voordat u jaarlikse opgawe voltooi word, is dit belangrik om seker te maak dat kontak-, adres-, bank- en openbare offisiersbesonderhede van die entiteit (hetsy vir ’n […]
November 14, 2018
The South African Revenue Service (“SARS”) implemented several changes to theI (the ITR12T) on 17 September 2018. These changes are in addition to the changes already […]