"Ongoing quality service for more than 70 years"

Latest News

July 14, 2016

SKENKERSBELASTING

Skenkersbelasting word gehef in terme van Afdeling 54 van die Wet op Inkomstebelasting, 58 van 1962 (“Inkomstebelastingwet”). Die belastingkoers is tans 20% en word gehef op […]
July 14, 2016

ARE YOU A SOUTH AFRICAN TAX RESIDENT INDIVIDUAL?

The question of TT for individuals has always been relevant in South Africa. It appears as though we find ourselves in a country which has always been […]
July 14, 2016

VERSOEK TOT OPSKORTING VAN BETALING

Die “betaal nou, argumenteer later” reël wat vervat is in Afdeling 164 van die Wet op Belastingadministrasie, 28 van 2011, vereis van belastingbetalers om enige belasting […]
July 14, 2016

THE GENERAL ANTI-AVOIDANCE RULES

The Income Tax Act, 58 of 1962 (‘Income Tax Act’) contains various specific anti-avoidance rules aimed at preventing the abuse of certain specific sections in the […]
June 10, 2016

FINANSIëLE HULP DEUR MAATSKAPPYE MET UITREIKING VAN AANDELE

Afdeling 38 van die Maatskappywet, 61 van 1973 (nou herroep), het ‘n verbod bevat op maatskappye wat aandele op leningsrekening uitreik aan voornemende aandeelhouers. Dit is […]
June 10, 2016

MISBRUIK VAN BERAAMDE VERLIESE

‘n Beraamde verlies vir die doeleindes van inkomstebelasting is potensieel ‘n waardevolle bate: dit verteenwoordig vorige skuld van ‘n belastingbetaler wat oorgedra kan word na daaropvolgende […]
June 8, 2016

MISUSE OF ASSESSED LOSSES

An assessed loss for income tax purposes is a potentially valuable asset: it represents past losses made by a taxpayer which is able of being carried […]
June 8, 2016

FINANCIAL ASSISTANCE BY COMPANIES TO ISSUE SHARES

Section 38 of the Companies Act, 61 of 1973 (now repealed) contained a prohibition against companies issuing shares to prospective shareholders on loan account. This was […]
June 8, 2016

TAX PENALTIES: UNDERSTATEMENT PENALTIES IN THE TAX ADMINISTRATION ACT

The Tax Administration Act, 28 of 2011, introduced the notion of ‘understatement penalties’ which are levied on a percentage based method. The penalties are levied depending […]
June 8, 2016

SALARY SACRIFICE SCHEMES – LATEST JUDGMENT BY THE SUPREME COURT OF APPEAL

Salary sacrifice schemes are popular in practice. Typically, they involve employers paying a decreased salary to their employees, with an added fringe benefit to make up […]
May 18, 2016

DREMPEL REGISTRASIEVEREISTES VIR VAARDIGHEIDSONTWIKKELINGS HEFFING

Dit het onlangs onder ons aandag gekom dat ‘n toenemende aantal oudits deur die Suid-Afrikaanse Inkomstediens gedoen word rakende belastingbetalers se verpligtinge in terme van die […]
May 18, 2016

REFORM ON THE TAXATION OF PENSION FUNDS

Some controversy surrounds one of the most significant amendments that would have been effected by the Taxation Laws Amendment Act, 25 of 2015, and the Tax […]
May 18, 2016

DUE DATES PUBLISHED FOR SUBMITTING ANNUAL AND INTERIM EMPLOYER RECONCILIATIONS

On 15 April 2016 the Commissioner for the South African Revenue Service (SARS) announced the due dates whereby employers are required to finalise and submit their […]
May 18, 2016

‘N NUWE KINKEL IN DIE VRAAG: IS DIE KOPER VAN VASTE EIENDOM VERANTWOORDELIK VIR DIE VEREFFENING VAN DIE VERKOPER SE UITSTAANDE MUNISIPALE REKENING?

Daar word van munisipaliteite verwag om munisipale uitklaringsertifikate uit te reik waarsonder eiendom nie van die verkoper na die koper oorgedra kan word nie. Die uitklaringsertifikate […]
May 5, 2016

DIESEL RABAT: HOU JY ‘N LOGBOEK BY?

Diesel rabatte word deur die Doeane- en Aksynswet gereguleer. Daarvolgens is kwalifiserende ondernemings geregtig op n rabat van R2.62/liter op slegs 80% van alle diesel verbruik […]
April 15, 2016

FINANSIËLE BYSTAND AAN DIREKTEURE

‘n Maatskappy wat geld aan sy direkteure leen, mag dit moontlik ‘n moeiliker proses vind as wat dit aanvanklik blyk – selfs in die geval van […]
April 15, 2016

FINANCIAL ASSISTANCE AND THE COMPANIES ACT

One of the more significant changes that the “new” Companies Act, 71 of 2008, brought about was that a company may now provide financial assistance to […]
April 15, 2016

WAT IS DIE TOEKOMS VAN TRUSTS?

Een van die vrae waarmee ons die meeste deur ons kliënte gekonfronteer word, is wat die toekoms van trusts in Suid-Afrika is. Sommige vrae verwys selfs […]
April 15, 2016

TAX FREE INVESTMENT SAVINGS ACCOUNTS

Our clients will have noted the various advertisements on radio and in the media generally of financial service providers inviting the public to invest in their […]
March 14, 2016

ASSET-FOR-SHARE TRANSACTIONS: TAX FREE RESTRUCTURE

The Income Tax Act, 58 of 1962, contains several so-called ‘group relief’ provisions in terms whereof corporate restructures can take place on a tax neutral basis. […]
We use cookies to improve your experience on our website. By continuing to browse, you agree to our use of cookies
X