Wanneer is kapitaalwins belasting betaalbaar met verkoop van vaste eiendom?
Mnr. A sluit op 1 Januarie 2024 ‘n ooreenkoms om vaste eiendom, Gebou A, aan Mnr B te verkoop, onderhewig daaraan dat Mnr B ‘n onvoorwaardelike koopooreenkoms gesluit het om sy eie vaste eiendom, Gebou B, teen 10 Februarie 2024 te verkoop. Mnr B sluit ‘n onvoorwaardelike ooreenkoms vir die verkoop van Gebou B op […]
Filing Season 2024: Make Sure to Check Your SARS Uploads
It seems like it was just the other day that I’d finished submitting the 2023 tax returns for of my clients—mainly because for two of them, it literally was. For the clients in question, the late submission was due to delays in obtaining IRP5 certificates from various providers. SARS has imposed the inevitable administrative penalties […]
Understanding the Two-Pot Retirement System: Questions and Answers
As of 1 September 2024, significant changes have been introduced to the retirement landscape in South Africa with the implementation of the two-pot retirement system. This system allows members of pension funds, provident funds, and related schemes to access a portion of their savings while still working. With this shift, it is essential to understand […]