Monthly Archives: November 2016

SAID REIK NUWE BESLISSING UIT OOR DOKUMENTÊRE VEREISTES VIR BTW-DOELEINDES

In Februarie het die South Atlantic Jazz Festival (Pty) Ltd suksesvol by die Volle Regbank van die Wes-Kaapse Hooggeregshof geappelleer teen ‘n uitspraak van die Belastinghof (gerapporteer as ABC (Pty) Ltd v CSARS [2015] ZAWCHC 8). Hierdie uitspraak het gehandel … Continue reading

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HOME OFFICE EXPENDITURE

With current day realities manifesting in ever increasing distances required to be travelled to get to an office, traffic congestion, etc. more and more employers are opting to give their employees the option of working from home. The proliferation of … Continue reading

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NULKOERS-BTW VERDUIDELIK

Belasting op Toegevoegde Waarde (BTW) word tans tipies gehef teen 14% op alle belasbare voorraad of dienste wat deur geregistreerde BTW-ondernemers gelewer word. Belasbare voorraad sluit vrygestelde voorraad, soos die verskaffing van finansiële dienste, residensiële eiendom of opvoedkundige dienste, in. … Continue reading

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ASSETS HELD AS SECURITY BY SARS WHEN A COMPANY IS BEING LIQUIDATED

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 Service to release certain assets held by him under his control in a customs … Continue reading

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