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February 16, 2018

MEDICAL SCHEME FEES TAX CREDIT

Section 6A of the Income Tax Act[1] provides for a medical scheme fees tax credit (“MTC”), or rebate, which reduces the amount of income tax payable […]
February 16, 2018

DIE EIS VAN BTW-INSET OP “PRE-ONDERNEMING” UITGAWES

Kragtens artikel 17 van die Wet op Belasting op Toegevoegde Waarde, 89 van 1991, is ’n geregistreerde BTW-ondernemer daarop geregtig om enige BTW-bedrae wat betaal is […]
February 16, 2018

THE TAXATION OF EMPLOYEE INCENTIVE SCHEMES

It has become popular commercial practice for many employers to design employment incentive schemes whereby employees are remunerated for services rendered over a period of time […]
January 18, 2018

DIE EIS VAN INSETBELASTING VIR BTW-DOELEINDES OP ONROERENDE EIENDOM

Wanneer ’n geregistreerde BTW-ondernemer ’n eiendom verkoop, is die transaksie onderhewig aan BTW, en nie aan hereregte nie. [1] Waar die koper van die eiendom self […]
January 18, 2018

SECURITIES TRANSFER TAX

Levied at 0.25% of the value of shares transferred,[1] the securities transfer tax (“STT”) is a tax often neglected and forgotten. Introduced in 2008, the tax […]
January 18, 2018

Voorspoedige 2018

’n Voorspoedige 2018 word aan al ons kliënte en personeel toegewens! Mag u elkeen ’n jaar van vrede en tonne voorspoed geniet. We wish all our […]
January 18, 2018

HEREREGTE

Hereregte is ’n belasting wat gehef word op die aankoper van vaste eiendom geleë in Suid-Afrika.[1] Die belasting word gehef ooreenkomstig die volgende glyskaal wat gebaseer […]
November 21, 2017

BTW: ALGEMENE TEENVERMYDINGSMAATREËLS

Die meeste belastingwette in Suid-Afrika bevat ’n algemene oorheersende bepaling in die vorm van algemene teenvermydingsmaatreëls[1]. Kragtens hierdie bepalings, waar die algemene teenvermydingsmaatreëls se bepalings van […]
November 21, 2017

BTW EN HEREREGTE

Ons word dikwels gevra of die verkoop of aankoop van vaste eiendom onderhewig is aan BTW of hereregte. Dit lyk of verwarring veral voorkom in gevalle […]
November 21, 2017

TAX CLEARANCE CERTIFICATES

Taxpayers may require SARS to issue them with a tax clearance certificate for various reasons. This includes a general confirmation that the relevant taxpayer’s affairs are […]
November 21, 2017

DEDUCTIBILITY OF SED AND ED EXPENDITURE

The South African Revenue Service (“SARS”) recently issued a binding private ruling (“BPR”)[1] in which the income tax consequences of expenditure in respect of socio-economic development […]
October 13, 2017

TREASURY MOVES TO CLOSE CGT AVOIDANCE LOOPHOLE THROUGH SHARE BUYBACKS

Where one company previously sought to dispose of its shares in another company, it was able to do so without incurring an exposure for capital gains […]
October 13, 2017

DERDE VOORLOPIGE BELASTINGBETALINGS

oorlopige belastingbetalers moet jaarliks twee opgawes indien: een ses maande na die aanvang van die betrokke jaar van aanslag en ‘n tweede opgawe op die laaste […]
October 13, 2017

SARS TO INTENSIFY ACTION AGAINST TAX OFFENDERS

Despite the fact that SARS has upheld their philosophy of education, service, and thereafter enforcement, they have noticed an increase in taxpayers not submitting their tax […]
October 13, 2017

BELANGRIKE SAID-DATUMS

Dit lyk of SAID die afgelope tyd toenemend fokus op belastingnakoming. Ons wil derhalwe weereens die onderstaande belangrike datums beklemtoon ten einde te verseker dat ons […]
September 29, 2017

TERUGWERKENDE BELASTINGWETGEWING: KAN DIE TESOURIE JOU BELASTINGGESKIEDENIS HERSKRYF?

Terugwerkende wetgewing behels die Parlement se deurvoer van Wette wat die wetlike status of gevolge van handelinge wat reeds deur persone uitgevoer is, beïnvloed. In ‘n […]
September 29, 2017

GONE ARE THE DAYS OF TAX-FREE SALARIES ABROAD

Many South African taxpayers earning a salary abroad have for many years been able to benefit from so-called “D”. This would be the case where salaries […]
September 29, 2017

VERDERE VERFYNING VAN DIE AANVAL OP RENTEVRYE LENINGS AAN TRUSTS

Ons het tevore berig oor die invoering van artikel 7C van die Wet op Inkomstebelasting, 58 van 1962. Kragtens hierdie teenvermydingsbepaling het die Nasionale Tesourie gepoog […]
September 29, 2017

EXPANDING THE CONTROLLED FOREIGN COMPANY REGIME

We have previously reported on the “controlled foreign company” (“CFC”) regime as contained in section 9D of the Income Tax Act, 58 of 1962. Briefly again, […]
August 17, 2017

EXTENTION OF LEARNERSHIP ALLOWANCES AND EMPLOYMENT TAX INCENTIVE

With the focus on skills development and job creation, the existing allowance for learnership agreements has been extended to all agreements entered into before 1 April […]
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