Monthly Archives: July 2016

“MOET WEET” INLIGTING RONDOM SARS SE DIESELTERUGBETALINGS

INLEIDING Hierdie dokument bevat ‘n stel riglyne wat uit ervaring met baie werklike dieseloudits, sowel as intensiewe gesprekke met SARS-amptenare tydens inligtingsessies, saamgestel is deur Afriklok. Dit is nie bedoel om as regsadvies te dien nie, maar as praktiese riglyn … Continue reading

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SKENKERSBELASTING

Skenkersbelasting word gehef in terme van Afdeling 54 van die Wet op Inkomstebelasting, 58 van 1962 (“Inkomstebelastingwet”). Die belastingkoers is tans 20% en word gehef op die waarde van enige eiendom wat deur Suid-Afrikaanse inwoners geskenk word. Die belasting word … Continue reading

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ARE YOU A SOUTH AFRICAN TAX RESIDENT INDIVIDUAL?

The question of TT for individuals has always been relevant in South Africa. It appears as though we find ourselves in a country which has always been a popular destination to which people from across the globe flock to set up … Continue reading

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VERSOEK TOT OPSKORTING VAN BETALING

Die “betaal nou, argumenteer later” reël wat vervat is in Afdeling 164 van die Wet op Belastingadministrasie, 28 van 2011, vereis van belastingbetalers om enige belasting verskuldig in terme van ‘n belastingaanslag te betaal, ongeag of die betrokke belastingaanslag deur … Continue reading

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THE GENERAL ANTI-AVOIDANCE RULES

The Income Tax Act, 58 of 1962 (‘Income Tax Act’) contains various specific anti-avoidance rules aimed at preventing the abuse of certain specific sections in the Income Tax Act. However, over and above these specific anti-abuse provisions, the general anti-avoidance … Continue reading

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