In die verlede was daar besliste finansiële voordele verbonde aan sekere byvoordele wat deur ‘n werkgewer aan werknemers toegestaan is. Daar was egter ook heelwat skuiwergate […]
‘n Belastingbetaler of verteenwoordiger van ‘n belastingbetaler moet aan ‘n belastingpraktisyn volmag verleen voordat die belastingpraktisyn wetlik na die belastingbetaler se belastingsake mag omsien. ‘n “Spesiale […]
Hierdie artikel ondersoek die belasting-implikasies waar ‘n lid van ‘n aftreefonds en sy/haar gade skei en die lidgade se aftreevoordele tussen hom-/haarself en die nie-lidgade verdeel […]
National Treasury introduced the Tax free savings account and these accounts have been available since 1 March 2015, available through a variety of providers. These accounts […]
On 24 February 2016, Min. Pravin Gordhan tabled National Treasury’s annual budget. While it contained a few surprises (both for what it said and that which […]
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 […]
Soos elke jaar die geval is het die Kommissaris van die SAID onlangs ‘n kennisgewing uitgereik ingevolge waarvan die 2016-belastingseisoen ‘n aanvang neem. Individue kan nou […]
Baie belastingbetalers dien hul belastingopgawes jaarliks in, onbewus daarvan dat hulle moontlik kragtens die Wet op Inkomstebelasting, 58 van 1962, ook as voorlopige belastingbetalers beskou kan […]
National Treasury releases proposed amendments to tax legislation on an annual basis. Some of the most important of these are already foreshadowed when the Minister of […]
Kapitaalwinsbelasting is ‘n ietwat verkeerde benaming omdat dit nie ‘n belasting as sodanig verteenwoordig nie maar eintlik daarop neerkom dat ‘n gedeelte van ‘n persoon se […]
Heelparty van ons kliënte is nie vir voorlopige belasting geregistreer nie en daar word ook nie van hulle verwag om só geregistreer te wees nie. Hierdie […]
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 […]
Ons kliënte is daarvan bewus dat dividendbelasting reeds met ingang 1 April 2012 die ou Sekondêre Belasting op Maatskappye (SBM) vervang het. SBM was, kortliks gestel, […]
National Treasury published its much anticipated proposed annual amendments to tax legislation earlier in July. This year the proposed amendments were widely anticipated to shed led […]
It is an astounding exercise to go through the numbers behind the annual national budget presented recently and to start to understand what it is that […]
The deductibility of interest for income tax purposes recently came under scrutiny in Mr X vs SARS,[1] and specifically the application of SARS’ Practice Note 31. […]