- Filter by
- Categories
- Tags
- Authors
- Show all
- All
- Accounting
- Begrotings
- Boedel
- Business
- Company law
- Contracts
- Corporate tax
- Estate
- Estates
- Finance
- Financial
- Income
- Insurance
- Landbou
- Law
- Legal Services
- Medical
- Other
- Outstanding Debt
- PAIA
- Personal tax
- Property
- SARS
- Security
- Tax
- Testament
- Trust
- UIF
- Uitgawes
- Uncategorized
- VAT
- Veiligheid
- Versekering
- Will
- All
- ‘n Trust
- 1 April 2018
- 20 Years
- 2019
- Accidents
- Accounting
- accounting systems
- accrual regime
- Act
- administer your estate
- Administering
- Administrator
- Advisor
- Aftreefondse
- Agricultural
- Agricultural Land
- Agriculture
- Aktiwiteite
- allowance
- Amendment
- Amendment Act
- apple
- Applied
- Appointing
- ApprovalMax
- Approved
- apps
- arbeid
- Arbeidskoste
- Artificial Intelligence
- Artikel 20A
- Assessed
- Assets
- Assistance
- attainable goals
- Audit
- auditing
- Auditing requirements
- Auditors
- audits
- Badenhorst Bible
- Basic Conditions of Employment Act
- Bedrae
- Begrotings
- Beheer van Trustgoedere
- Belangrik
- Belasbare
- Belasting
- Belasting-implikasies
- Belastingbeplanning
- belastingbetaler
- Belastingkoers
- Belastingkrediet
- belastingpraktisyn
- Belastingseisoen
- Benchmarking
- beplanning
- Besighede
- Besigheid
- Beskerm
- Bestuur
- Bestuurder
- BGR
- Binding General Rulings
- Bitcoin
- BLI’s complaint
- Blockchain
- BOEDEL
- BOEDELBELASTING
- BOEDELBEPLANNING
- Boedels
- Bond
- Budget
- Budget 2017
- buitelandse
- bursary
- business
- Business Continuity Plan
- Business owners
- business relationships
- business sustainability
- buyer
- Buying out shareholders
- capital gain tax
- Capital Gains Tax.
- Cash
- Cash flow
- CCTV
- Certificate
- Check list
- CIPC
- Claim
- Claims
- ClemenGold
- Cloud
- cloud accounting
- COIDA
- Comic Contracts
- Commercial
- Committees
- companies
- Companies Act
- company
- Compensation for Occupational Injuries and Diseases Act
- Concerns
- connection
- Control
- Counsellor
- Court case
- Covid-19
- creativity and innovation
- credit card fraud
- criminal record
- Cryptocurrency
- customers
- Cyberattacks
- Cybercrimes
- DA185 application form
- data analytics tools
- data protection
- Debt
- Debts
- Declarations
- Deduction
- Deeds Registry
- departement
- Diageo
- die without a will
- Diesel
- Director
- Directors
- Disability List
- Dismissal
- Dividendbelasting
- Dividends
- Dividends Tax
- divorce
- documents
- Dokument
- Domestic Treasury Management Company
- Donations Tax
- Draft
- Dransfer Duty
- Due dates
- dynamic business environment
- eco-friendly
- eFiling
- eFiling profile
- EGSKEIDING
- Ekonomies
- EMP501
- Employee
- employee costs
- employee share schemes
- employees
- employers
- employment agreement
- Employment Equity Act
- employment relationship
- environment
- Estate
- estate agents
- Estate Duty Act
- Estate planning
- Estates
- estimates
- ETI
- Exchange control
- exempt supplies
- expense
- Farming
- farms
- FICA
- Fidelity Fund Certificates
- filing season
- finance
- financial
- Financial advisor
- Financial Assistance
- Financial Intelligence Centre Act
- Financial power
- finansiële
- Finansiële risiko
- FinSurv
- food
- foreign direct investment
- Fringe benefits
- Fruit
- Fruit Benchmarking
- Fruit Benchmarking Survey
- Funds
- Gap cover
- golden
- Goods
- Green Office
- Guide
- Hacking
- Health Professions Council of South Africa
- Home office
- home offices
- human resources
- IAASB
- IACCM
- IFRS
- importance
- in community of property
- Income
- Income Tax
- Income tax act
- Increase
- independent
- indiensnemingsinkomstes
- Individuals
- industry association
- inkomste
- inkomstebelasting
- Inligtingsbeampte
- Insolvent
- Inspection
- Insurance
- inter vivos trust
- Interest free
- interests
- investment
- investments
- inwoners
- IRP5
- ISA 540
- Jaarliks
- Kapitaal
- Klein besigheid
- KMO
- Kommissaris
- Koper
- korttermyn
- Kriteria
- Labour Appeal Court
- labour intensive number-crunching
- Land Act
- Landbou
- Laws
- legal laws
- Lening
- liability
- Living will
- LOan
- Loans
- Lockdown
- Loop structure
- Losses
- Maatskappy
- manager
- market conditions
- marriage
- Marriage and property
- Massmart Holdings
- Matrimonial Property Act
- Medical aid
- Mediese uitgawes
- Meetings
- Minister
- Minutes
- municipal account
- Municipalities
- National Budget
- National Treasury
- networking
- New ruling
- Non-retirement
- NQF levels
- Office
- ondersoeke
- onderversekerinig
- Onkoste
- online security
- oorversekering
- Opgawes
- Options
- opvolg
- Order Form
- organisation
- organisational goals
- Ouditfooie
- oudits
- Overberg boerdery
- overworking
- PAIA-handleiding
- Paid
- Palate
- Passive income
- Pay
- Pay-As-You-Earn
- PAYE
- Paying
- payment
- pear
- pensioenfonds
- Pension
- Phishing
- physical impairment
- Planning
- Point of Sale
- Pointers
- Political
- POPI
- POPI Act
- primary residence exclusion
- Process
- production
- Produksie
- prokureer
- proper communication
- Property
- Property Practitioners
- Property Practitioners Act
- Protection against creditors
- Provisional tax
- Public Audit Act
- public auditor
- Rande
- Rates
- RAV01
- real estate
- Reducing estate duty
- rekonsiliasies
- Remuneration
- Requirements
- Retirement
- Retirement Annuities
- retirement annuity fund
- riglyne
- Risks
- Ritirement
- Rulling
- SAICA
- SAID
- Salary
- SARS
- Save
- Savings
- SCA
- scams
- Scheme
- scholarship
- season
- Section
- Section 12C
- Section 42
- Security
- Self-invoice
- Services
- share buyback
- share Trust
- shareholder
- Shareholders
- shares
- Short term
- SMS
- Software
- South Africa
- South African
- spaarfondse
- Sperdatum
- spouses
- Spur Group
- standard-rated
- statement
- Statements
- strategic roadmap
- Subdivision
- Submission date
- Successful business
- Succession
- Suid-Afrikaanse Menseregtekommissie
- supplies
- supply
- Supreme Court
- Supreme Court of Appeal
- suretyship
- Survey
- sustainable practice
- talent mobility strategy
- Tax
- Tax Act
- Tax Administration Act
- Tax complianc
- tax judgement
- tax liability
- tax payment
- Tax Resident
- Tax season
- tax-deductible
- Tax-free
- Taxation
- Taxpayer
- taxpayers
- testament
- testamentary trust
- the digital era
- the global 2021 G7 summit
- the Income Tax Act
- Tips
- Transfer duty
- transfers
- Trends
- Trust
- Trustee
- trustees
- Trusts
- Tuiskantoor
- UIF
- uitgawes
- uittree-annuïteitsfonds
- UMK
- Unemployment Insurance Fund
- Value
- Value-Added Tax
- Value-Added Tax Act
- Vaste Eiendom
- VAT
- VAT Act
- Vehicle
- Veilig
- Verantwoordelik
- Vereistes
- Verkoper
- virtual meetings
- virtual office
- voordele
- voorsorgfonds
- Vrugteboere
- Wenke
- Werkgewer
- werknemer
- werknemersbelastingaanspreeklikheid
- Wet
- will
- Wine
- Wins
- without a will
- work-life balance
- workplace vaccination policy
- worldwide
- Year-end
- years
- zero-rated
- zoom meetings
June 17, 2016
A purchaser is responsible for payment of transfer cost when acquiring an immovable property, but it should further be established if the transaction is subject to […]
August 17, 2016
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 […]
January 5, 2017
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 […]
January 9, 2017
Value-Added Tax, or VAT, is currently typically charged at 14% on all taxable supplies of goods or services rendered by registered VAT vendors. Taxable supplies exclude […]
January 25, 2017
In February 2015 the South Atlantic Jazz Festival (Pty) Ltd successfully appealed a judgment of the Tax Court to the Full Bench of the Western Cape […]
March 20, 2017
Generally speaking, the VAT portion of expenditure incurred by a VAT vendor in carrying on its enterprise may be claimed back from SARS when the VAT […]
March 29, 2018
As you are aware, the National Treasury announced an increase in Value Added Tax (VAT) from 14% to 15% effective 1 April 2018. We urge you […]
July 5, 2018
Compliance refers to a company obeying all of the legal laws and regulations regarding how they manage the business, their staff, and their treatment towards their […]
May 6, 2019
VAT is an integral part of our economic society and is something that influences everyone, especially businesses in South Africa. In this article, we will discuss […]
September 25, 2019
There are a few instances where VAT is not charged at the standard rate of 15%. In the following newsletter, we distinguished between the different supplies […]
April 30, 2020
On 3 April 2020, the Supreme Court of Appeal delivered a judgement against Diageo South Africa (Pty) Ltd (“Diageo SA”) in a value-added tax (“VAT”) matter […]
July 2, 2020
Interpretation Note 30 (“IN 30”) by the South African Revenue Service (“SARS”) explains the requirements that need to be adhered to and prescribes the documentary proof, […]
September 1, 2020
With the 2020 tax filing season in full swing, many taxpayers will likely engage in dispute proceedings as SARS issues their income tax assessments. This will particularly be […]
October 2, 2020
Section 45 of the Value-Added Tax Act makes provision for the payment of interest on delayed VAT refunds. In terms of section 45(1) of the Act, the South African […]
December 14, 2020
The last several years have seen an increase in “smart accounting systems” that have online capabilities and that can integrate with various other business solutions. These […]
April 7, 2021
As a result of the specific nature of goods, it is common practice that certain recipients of goods and services “self-invoice” when they receive goods or services […]
April 7, 2021
As the traditional winter hunting season approaches and South African borders are (somewhat) more open after the stricter COVID-19 lockdown, it is important revisit the Value-Added Tax (VAT) impact […]
April 30, 2021
On 12 January 2021, the Gauteng High Court delivered judgement in the matter of MTN (Pty) Ltd v CSARS (79960/2019) [2021], in respect of a declaratory order that […]
February 17, 2022
In December 2021, the Supreme Court of Appeal (SCA) handed down a judgment dismissing an appeal against a decision of the Tax Court. The issue before […]
August 3, 2022
The VAT Act makes provision for the supply of residential fixed property by a VAT vendor (being a property developer) to be subject to VAT at […]