September 18, 2015

Selling of Assets by individuals: When will it attract CGT?

Individuals who are residents for the purpose of the CGT Act (Capital Gains Tax), are liable for CGT on the disposal of South African and foreign […]
September 18, 2015

Byvoordele en inkomstebelasting: Kan werknemers steeds Finansiële voordeel uit byvoordele trek?

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 […]
September 18, 2015

SAID volmag: Wat jou belastingpraktisyn wetlik namens jou mag doen

‘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 […]
February 25, 2016

Aftreefondse en Egskeiding: Die belasting-implikasies

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 […]
February 25, 2016

Incentivising non-retirement savings in South Africa through Tax free savings accounts

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 […]
February 25, 2016

Tax rates for 2016

With the fiscal year-end for individuals on 29 February 2016, it is useful at this stage to be reminded of the various tax rates applicable for […]
April 25, 2016

Tax rates announced in the budget

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 […]
June 17, 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 […]
July 25, 2016

Die 2016-belastingseisoen is oop

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 […]
August 16, 2016

Registrasie vir voorlopige belasting

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 […]
August 17, 2016

New proposed tax amendments

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 […]
September 9, 2016

Jou primêre woning en kapitaalwinsbelasting

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 […]
September 9, 2016

Tax on pension funds and divorces

It is an unfortunate reality that marriages may after many years end up in divorce. When this happens the parties either have to agree on how […]
October 18, 2016

Belastingseisoen 2016: Sperdatum vir nie-voorlopige belastingbetalers

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 […]
October 31, 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 […]
November 15, 2016

Voldoening aan dividendbelasting-vereistes

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, […]
November 23, 2016

Proposed amendment to the taxation of trusts

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 […]
March 8, 2017

Crunching the numbers: Budget 2017

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 […]
March 10, 2017

PAYE and directors’ (and members’) remuneration from 1 March 2017

Many would have noted reports in the national media that the Taxation Laws Amendment Act, 16 of 2016, was signed into law by President Zuma on […]
March 28, 2017

Practice Note 31 in the spotlight

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. […]
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