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September 12, 2016

ERNSTIGE VOORLOPIGE BELASTINGBOETES OP ONDERBERAMING VAN INKOMSTE

Voorlopige belastingbetalers is gewoonlik daardie belastingbetalers wat inkomste uit ’n ander bron as ‘n salaris verdien. LBS word dus nie op ‘n maandelikse basis van daardie […]
September 8, 2016

YOUR PRIMARY RESIDENCE AND CAPITAL GAINS TAX

Capital gains tax is somewhat of a misnomer in that it does not represent a tax in and of itself, but rather operates to include a […]
September 8, 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 […]
September 8, 2016

HOW SOUTH AFRICAN DIVIDENDS ARE TAXED

Dividends received by a South African taxpayer are generally exempt from income tax. The major exemption though being dividends received from so-called REITs (these being some […]
August 22, 2016

VOORGESTELDE WYSIGING AAN DIE BELASTING OP TRUSTS

Die Nasionale Tesourie het sy langverwagte voorgestelde jaarlikse wysigings aan belastingwetgewing in Julie gepubliseer. Hierdie jaar is daar verwag dat die voorgestelde wysigings duidelikheid sou bring […]
August 22, 2016

THE 2016 TAX SEASON IS OPEN

As is the case every year, the Commissioner for SARS recently published the annual notice to officially ‘open’ the 2016 tax season. Individuals are now able […]
August 22, 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 […]
August 22, 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 […]
July 18, 2016

“MOET WEET” INLIGTING RONDOM SARS SE DIESELTERUGBETALINGS

INLEIDING Hierdie dokument bevat ‘n stel riglyne wat uit ervaring met baie werklike dieseloudits, sowel as intensiewe gesprekke met SARS-amptenare tydens inligtingsessies, saamgestel is deur Afriklok. […]
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 […]
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