"Ongoing quality service for more than 70 years"
Latest News
June 12, 2017
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
‘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
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 […]