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June 12, 2017

BELASTINGVERBLYF VIR INDIVIDUE

In Suid-Afrika word inkomstebelasting op ‘n bronbasis gehef, met ander woorde, alle Suid-Afrikaanse bron inkomste is onderhewig aan inkomstebelasting, ongeag of dit deur Suid-Afrikaanse belastingpligtiges verdien […]
June 12, 2017

EXEMPTION FOR FOREIGN SALARY EARNERS

South African tax resident individuals are liable to income tax on their worldwide income. In other words, where a South African tax resident individual were to […]
May 11, 2017

‘N TYDSBEREKENING-ANOMALIE WANNEER EIENDOM VERHANDEL WORD

Eiendomsverwante transaksies is gewoonlik betekenisvolle transaksies, daarom moet belastingoorwegings wat daaraan verbind word, deeglik bestudeer word. Een sodanige oorweging behels die tydsberekening van die verhandeling van […]
May 11, 2017

CAPITAL GAINS AND CANCELLED SALES

Many transactions in terms in which assets are sold are subject to suspensive conditions. In terms of such agreements, the sales transaction will only take place […]
May 11, 2017

VOORLOPIGE BELASTING WANNEER U EIENDOM VERKOOP WORD

Die voorlopige belasting-regime funksioneer as ‘n deurlopende kontantvloeimeganisme ten gunste van die Regering waarvolgens belasting voorlopig betaal word op inkomste verdien in afwagting op die finale […]
May 11, 2017

NON-EXECUTIVE DIRECTORS’ REMUNERATION: VAT AND PAYE

Two significant rulings by SARS, both relating to non-executive directors’ remuneration, were published by SARS during February 2017. The rulings, Binding General Rulings 40 and 41, […]
April 20, 2017

RENTEVRYE LENINGS AAN DIREKTEURE

Maatskappye verskaf heel dikwels rentevrye of laerente lenings aan ‘n direkteur. Dit manifesteer óf as ‘n ware aansporing of voordeel aan daardie direkteur (meestal die geval […]
April 20, 2017

INTEREST FREE LOANS CROSS BORDER

A consideration of the tax consequences of interest free loans will be incomplete if not also considered in the context of interest free debt funding being […]
April 20, 2017

RENTEVRYE LENINGS EN TRUSTS

Die onlangse invoering van Afdeling 7C tot die Wet op Inkomstebelasting1 het die belasting van trusts, en spesifiek die befondsing daarvan, opnuut onder die soeklig geplaas. […]
April 20, 2017

INTEREST FREE LOANS WITH COMPANIES

The latest annual nation budget presented in Parliament proposed the dividends tax rate to be increased with almost immediate effect from 15% to 20%. The increased […]
March 16, 2017

BELASTINGBOETES: ONDERSTELLINGSBOETES IN DIE WET OP BELASTINGADMINISTRASIE

Die Wet op Belastingadministrasie, 28 van 2011, het die idee van “onderstellingsboetes” wat op ‘n persentasiegrondslag gehef word, ingevoer. Die boetes word gehef afhangende van watter […]
March 16, 2017

TAX RATES ANNOUNCED IN THE BUDGET

On 24 February 2016, Min. Pravin Gordhan tabled National Treasury’s annual budget. While it contained a few surprises (both for what it said and that which […]
March 16, 2017

REËLS VIR VOORLOPIGE BELASTING

Met die aanbreek van die voorlopige belasting-seisoen is dit belangrik om die reëls met betrekking tot die beraming van u inkomste in gedagte te hou. Die […]
March 16, 2017

THE BUDGET 2017

Following the annual national budget speech delivered by Finance Minister Pravin Gordhan on 22 February, we highlight some of the most significant matters arising below: A […]
February 15, 2017

LBS EN DIE VERGOEDING VAN DIREKTURE (EN LEDE) VANAF 1 MAART 2017

Baie mense sou in die nasionale media kennis geneem het dat die Wysigingswet op Belastingadministrasiewette, 16 van  2016, op 11 Januarie 2017 deur President Zuma onderteken […]
February 15, 2017

TAX IMPLICATIONS OF INTERNATIONAL BRANCHES

Irrespective of whether a South African company is expanding its business offshore, or whether international businesses set up shop in South Africa, companies trading internationally are […]
February 15, 2017

PRAKTYKNOTA 31 OP DIE VOORGROND

Die aftrekbaarheid van rente vir inkomstebelastingdoeleindes en meer bepaald die toepassing van die SAID se Praktyknota 31,was onlangs onder die loep in Mr X v CSARS […]
February 15, 2017

NEW TRANSFER PRICING DOCUMENTATION REQUIREMENTS

The transfer pricing regime in the Income Tax Act, 58 of 1962, is regulated by section 31 of that Act. It in essence requires that cross-border […]
January 24, 2017

BTW EN GEMEENREGTELIKE DIEFSTAL

‘n Onlangse beslissing het belangstelling gewek in die kwessie of belastingbetalers wat in gebreke bly om die korrekte bedrag aan BTW oor te betaal, bo en […]
January 24, 2017

OFFSHORE COMPANIES AND DOING BUSINESS IN SOUTH AFRICA – A COMPANIES ACT PERSPECTIVE

According to the most recent statistics released by the South African Revenue Service, South Africa remains a net importer of goods and services. Put differently, one […]
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