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September 12, 2016
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
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
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
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
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
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
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
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
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 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
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
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 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
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
‘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
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
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
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 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
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 […]