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August 17, 2017

CONTROLLED FOREIGN COMPANIES

Section 9D of the Income Tax Act[1] houses the South African “controlled foreign company”, or “CFC” regime. The provision’s aim is to effectively impute the income […]
August 17, 2017

BOEDELBEPLANNING VIR JONG VOLWASSENES

Dit is baie belangrik dat jy jou boedel beplan, wat ’n lewende testament, ’n laaste testament, en ’n lewende trust kan insluit. Dit kan help om […]
August 17, 2017

TIEN WENKE VIR KLEINSAKE-EIENAARS TYDENS MOEILIKE FINANSIËLE TYE

Wanneer die ekonomie stadig is, sukkel kleinsake-eienaars om te oorleef, baie vir die eerste keer. Finansiële probleme verbruik waardevolle tyd- en sakebronne, maar moet proaktief hanteer […]
July 5, 2017

5 COMMON SMALL BUSINESS MONEY MISTAKES

Of all the roles a small business owner takes on, often the most challenging is managing the business’s finances. You can improve your chances for success – […]
July 5, 2017

THE 2017 TAX SEASON IS OPEN

The Commissioner for SARS recently published the annual notice to officially ‘open’ the 2017 tax season. Individuals are now able to file their annual income tax […]
July 5, 2017

DIE 2017 BELASTINGSEISOEN IS OOP

Die Kommissaris van die SAID het onlangs die jaarlikse kennisgewing gepubliseer om die 2017 belastingseisoen amptelik “oop” te verklaar. Individue mag hul jaarlikse inkomstebelastingopgawes vir die […]
July 5, 2017

BTW-GEVOLGE VAN VERANDERING IN VOORGENOME GEBRUIK VAN GOEDERE

Dit gebeur dikwels dat ‘n besigheid goedere aankoop, maar dit dan op ‘n ander manier aanwend as wat die plan was op die oomblik toe die […]
June 12, 2017

GOEDERE EN DIENSTE OP KREDIET BEKOM VANAF BTW-HANDELAARS

Dit is ’n gevestigde beginsel dat geregistreerde BTW-handelaars ‘n aftrekking mag eis vir insetbelasting op goedere of dienste wat aangeskaf is vir gebruik tydens die maak […]
June 12, 2017

WITHHOLDING TAX ON PROPERTY SOLD BY NON-RESIDENTS

A remarkable number of non-residents own property in South Africa. While non-residents are not subject to South African capital gains tax generally, an exception is to […]
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 […]
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