Noteworthy Information
PAYE and non-residents
Employment income is generally taxed where the services are physically...
Read MoreWear-and-tear allowance
Capital expenditure incurred in the production of income and in...
Read MoreVerminderde Aanslae: Artikel 93 van die Wet op Belastingadministrasie
Ingevolge die Wet op Belastingadministrasie, No. 28 van 2011 (WBA),...
Read MoreLBS en nie-inwoners
Indiensnemingsinkomste word oor die algemeen belas waar die dienste fisies...
Read MoreIs siviele vonnisse vatbaar vir herroeping?
Op 11 Maart 2022 het die Konstitusionele Hof van Suid-Afrika...
Read MoreWhat is a “Transaction” for Transfer Duty purposes?
According to reports, given current low interest rates, there have been an...
Read MoreTransfer of assets between spouses: What are the tax implications?
Section 9HB of the Income Tax Act provides for a roll-over...
Read MoreAccess the market abroad as a Domestic Treasury Management Company
In 2013, the South African government introduced the Domestic Treasury...
Read MoreVrystelling van dividendebelasting
’n Dividend kan gedefinieer word as enige plaaslike of buitelandse...
Read MoreWat gebeur as ek sterf sonder ’n testament?
Ons het dit almal al in films en romans gesien:...
Read MoreOld McDonald het ‘n plaas gehad en was belas
Boerdery in Suid-Afrika is soos tweede natuur vir baie Suid-Afrikaners,...
Read MoreHow will the 2022 Budget changes affect you?
The annual National Budget Speech was delivered on 23 February...
Read MoreIs your disclosure “voluntary”?
In December 2021, the Supreme Court of Appeal (SCA) handed...
Read MoreBelastinggevolge van leningsrekeninge wat met dividendbetalings afgehandel is
Ingevolge die Wet op Belastingadministrasie kan die Suid-Afrikaanse Inkomstediens (SAID),...
Read MoreKapitaalwinsbelasting na die dood
Artikel 9HA van die Inkomstebelastingwet handel oor geagte verkope deur...
Read More
Die wie, wat, waar, wanneer, hoekom, en hoe van die POPI-wet
Vandat die Wet op die Beskerming van Persoonlike Inligting, of...
Read More
Mag SARS ‘n derdeparty gebruik om my belasting in te vorder?
Beslissings in Suid-Afrikaanse howe vorm ‘n wesenlike bron van die...
Read More
Who qualifies for a special trust and how is it taxed?
Unlike “conventional trusts” that are taxed at a flat tax...
Read More
Does it matter in which country you set up shop?
Many people who own business face a frustrating fate every...
Read More