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April 28, 2020

TECHNOLOGY AND ITS IMPACT ON THE FINANCIAL WORLD

Accounting has moved from pen and paper to the cloud, monthly payments can be done through online banking apps, and big purchases like houses and other […]
April 28, 2020

KAPITAALWINSBELASTING NA DIE DOOD

Artikel 9HA van die Inkomstebelastingwet handel oor geagte verkope deur ’n oorledene. Hierdie artikel van die Wet veroorsaak dikwels verwarring, veral as daar erfgename of legate […]
April 28, 2020

PRAKTIESE OORWEGINGS VIR DIE EIS VAN DIE SAID COVID-19 VERLIGTING

Terwyl Suid-Afrika tans in inperking is, waartydens ’n aansienlike aantal ondernemings hul bedrywighede moes staak, het die regering ’n mate van belastingverligting aangekondig. Ondernemings wat aan belasting […]
April 28, 2020

UNDERSTANDING THE PERIOD OF LIMITATION

In terms of section 99 of the Tax Administration Act, 28 of 2011, an assessment may not be made three years after the date of an […]
March 12, 2020

ARE MY DONATIONS BEING TAXED?

BPR 338 deals with the tax treatment of payments made to a Public Benefit Organisation (PBO) at a fundraising event, under section 30 of the Income […]
March 12, 2020

ARTIKEL 7C – ’N PRAKTIESE UITEENSETTING

Wat is artikel 7C? Hierdie artikel van die Inkomstebelastingwet is ’n teenvermydingsmaatreël wat gerig is op transaksies tussen verbonde persone en trusts, waar ’n trust befonds word deur […]
March 12, 2020

“UITGANGSKOSTE” MET BEËINDIGING VAN BELASTINGINWONERSKAP

Suid-Afrikaanse wetgewende gevolge van die staking van verblyf in Suid-Afrika Artikel 9H van die Wet op Inkomstebelasting handel oor aangeleenthede rakende die beëindiging van inwonerskap in Suid-Afrika. In hierdie artikel word in wese gesê dat indien ’n persoon wat ’n inwoner is, gedurende enige […]
March 12, 2020

DO YOU FALL WITHIN THE “CONNECTED PERSONS” DEFINITION?

On 28 January 2020, SARS released interpretation note 67 providing guidance on the term “connected persons” in section 1(1) of the Income Tax Act. The interpretation […]
February 27, 2020

Begrotingsrede 2020

Minister van Finansies, Tito Mboweni, het sy tweede Nasionale begrotingstoespraak op 26 Februarie 2020 gelewer. Ten spyte van die uitdagende Fiskale en makro-ekonomiese klimaat, was sy […]
February 18, 2020

MANAGEMENT OF TAX DEBT

With the tax filing season for individuals now closed, taxpayers may find themselves with tax debt that is due. This may be due to administrative penalties […]
February 18, 2020

DIESELKORTINGS – LEIDING VAN DIE HOOGSTE HOF VAN APPÈL

Boerdery is ‘n kwalifiserende aktiwiteit onder die Diesel Terugbetalingskema. Die meeste boerderybedrywighede kwalifiseer om vir die Diesel-Terugbetalingskema geregistreer te word. Die persoon wat die boerdery bedryf, kan […]
February 18, 2020

TIME VALUE OF MONEY – HISTORICAL TAX RATES

It has often been said that inflation is the destroyer of wealth. To put this statement into a tax perspective, it is interesting to have a […]
February 18, 2020

HOE U BELASTING OP SKOOLGELD KAN BESPAAR

In ons trae ekonomiese omgewing – met nominale salarisverhogings en toenemende werksverliese – is die meeste Suid-Afrikaners op soek na maniere om hul uitgawes en hul […]
January 23, 2020

BOERDERYBEDRYWIGHEDE: BELASTINGIMPLIKASIES

Boerdery in Suid-Afrika is soos tweede natuur vir baie Suid-Afrikaners, maar die  belastingimplikasies van boerderybedrywighede laat ‘n paar vrae ontstaan wanneer ‘n belastingpligtige se belasbare inkomste […]
January 23, 2020

DEDUCTIBLE OR NOT DEDUCTIBLE?

On 15 November 2019, the Cape Town Tax Court handed down judgement in ITC24614. It is yet another judgement concerned with the distinction between expenses of […]
January 23, 2020

INTRA-GROUP TRANSACTIONS: HOW IT WORKS

The South African Revenue Service (“SARS”) issued a private binding ruling (BPR329) on 27 September 2019 on the tax implications of intra-group transactions and the subsequent […]
January 23, 2020

VRUGGEBRUIKE EN DIE BELASTINGGEVOLGE DAARVAN

‘n Vruggebruik is ’n beperkte saaklike reg op eiendom. Die vruggebruik-konstruksie neem die vorm aan van ’n gemeenregtelike persoonlike serwituut, wat as ’n beperkte saaklike reg […]
November 20, 2019

FOREIGN EMPLOYMENT INCOME: TAXATION

South Africa has a residence-based tax system, which means residents are taxed on their worldwide income, regardless of where that income was earned. South African tax […]
November 20, 2019

KOM ONS KYK TERUG NA KORPORATIEWE BEHEER

Die einde van 2019 het aangebreek. Ons het dit dus goedgedink om ʼn kort opsomming vir u te gee van die belangrike onderwerpe wat gedurende die […]
November 20, 2019

EMPLOYEE TRUSTS: HOW DISTRIBUTION WORKS

Binding Private Ruling 330 (“BPR330”) was issued on 3 October 2019 and relates to the tax implications arising from distributions of dividends and other amounts from […]
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