Monthly Archives: May 2016

DREMPEL REGISTRASIEVEREISTES VIR VAARDIGHEIDSONTWIKKELINGS HEFFING

Dit het onlangs onder ons aandag gekom dat ‘n toenemende aantal oudits deur die Suid-Afrikaanse Inkomstediens gedoen word rakende belastingbetalers se verpligtinge in terme van die Wet op Vaardigheidsontwikkelings heffings Nr. 9 van 1999 (VOH-Wet). Die fokus is skynbaar spesifiek … Continue reading

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REFORM ON THE TAXATION OF PENSION FUNDS

Some controversy surrounds one of the most significant amendments that would have been effected by the Taxation Laws Amendment Act, 25 of 2015, and the Tax Administration Laws Amendment Act, 23 of 2015, being how retirement type funds would have … Continue reading

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DUE DATES PUBLISHED FOR SUBMITTING ANNUAL AND INTERIM EMPLOYER RECONCILIATIONS

On 15 April 2016 the Commissioner for the South African Revenue Service (SARS) announced the due dates whereby employers are required to finalise and submit their annual and interim Employer Reconciliation declarations to SARS. The notice, published on 15 April … Continue reading

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‘N NUWE KINKEL IN DIE VRAAG: IS DIE KOPER VAN VASTE EIENDOM VERANTWOORDELIK VIR DIE VEREFFENING VAN DIE VERKOPER SE UITSTAANDE MUNISIPALE REKENING?

Daar word van munisipaliteite verwag om munisipale uitklaringsertifikate uit te reik waarsonder eiendom nie van die verkoper na die koper oorgedra kan word nie. Die uitklaringsertifikate sertifiseer dat alle uitstaande bedrae verskuldig aan die Munisipaliteit tot op die datum van … Continue reading

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DIESEL RABAT: HOU JY ‘N LOGBOEK BY?

Diesel rabatte word deur die Doeane- en Aksynswet gereguleer. Daarvolgens is kwalifiserende ondernemings geregtig op n rabat van R2.62/liter op slegs 80% van alle diesel verbruik (nie liters aangekoop) vir primêre produksie-aktiwiteite. Geen privaat verbruik is toelaatbaar nie en moet … Continue reading

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