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February 15, 2017

PRAKTYKNOTA 31 OP DIE VOORGROND

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

NEW TRANSFER PRICING DOCUMENTATION REQUIREMENTS

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

BTW EN GEMEENREGTELIKE DIEFSTAL

‘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

OFFSHORE COMPANIES AND DOING BUSINESS IN SOUTH AFRICA – A COMPANIES ACT PERSPECTIVE

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 […]
January 24, 2017

FINALE EN VERWATERDE WETGEWING MET BETREKKING TOT LAERENTE-LENINGS EN TRUSTS

Die Nasionale Tesourie se hernude fokus op die belasting van trusts is alom verwag en dit was nie verrassend toe die eerste weergawe van die Draft […]
January 24, 2017

FRINGE BENEFITS ON RESIDENTIAL ACCOMMODATION

Employees’ remuneration packages are often comprised of more than only a monthly cash salary component. Many employees also receive various other benefits from their employers, be […]
November 14, 2016

SAID REIK NUWE BESLISSING UIT OOR DOKUMENTÊRE VEREISTES VIR BTW-DOELEINDES

In Februarie het die South Atlantic Jazz Festival (Pty) Ltd suksesvol by die Volle Regbank van die Wes-Kaapse Hooggeregshof geappelleer teen ‘n uitspraak van die Belastinghof […]
November 14, 2016

HOME OFFICE EXPENDITURE

With current day realities manifesting in ever increasing distances required to be travelled to get to an office, traffic congestion, etc. more and more employers are […]
November 14, 2016

NULKOERS-BTW VERDUIDELIK

Belasting op Toegevoegde Waarde (BTW) word tans tipies gehef teen 14% op alle belasbare voorraad of dienste wat deur geregistreerde BTW-ondernemers gelewer word. Belasbare voorraad sluit […]
November 14, 2016

ASSETS HELD AS SECURITY BY SARS WHEN A COMPANY IS BEING LIQUIDATED

The KwaZulu-Natal High Court previously granted an application brought by Van der Merwe and others (acting as liquidators) requiring the Commissioner for the South African Revenue […]
October 12, 2016

BELASTINGSEISOEN 2016: SPERDATUM VIR NIEVOORLOPIGE BELASTINGBETALERS

Baie van ons kliënte is nie geregistreer as voorlopige belastingbetalers nie en dit word ook nie van hulle vereis nie. Hierdie nievoorlopige belastingbetalers moet egter kennis […]
October 12, 2016

NAKOMING VAN DIVIDENDBELASTING

Ons kliënte sal bewus wees daarvan dat Dividendbelasting die ou Sekondêre Belasting op Maatskappye (SBM) effektief reeds op 1 April 2012 vervang het. In kort was […]
October 12, 2016

REMOVING DIRECTORS OF A COMPANY

The Companies Act, 71 of 2008, requires that the business and affairs of any company be managed by or under the direction of its board, which […]
October 12, 2016

ARE YOU A SOUTH AFRICAN TAX RESIDENT INDIVIDUAL?

The question of tax residence for individuals has always been relevant in South Africa. It appears as though we find ourselves in a country which has […]
September 12, 2016

PERSOONLIKE DIENSMAATSKAPPYE

Belastingbetalers wat natuurlike persone is en ‘n salaris verdien, het baie min items van uitgawe beskikbaar wat hulle mag aftrek vir inkomstebelasting doeleindes (Afdeling 23[m] van […]
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 […]
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