Monthly Archives: January 2017

BTW EN GEMEENREGTELIKE DIEFSTAL

‘n Onlangse beslissing het belangstelling gewek in die kwessie of belastingbetalers wat in gebreke bly om die korrekte bedrag aan BTW oor te betaal, bo en behalwe ander statutêre misdrywe wat deur die Wet op BTW, 89 van 1991, voorgeskryf … Continue reading

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OFFSHORE COMPANIES AND DOING BUSINESS IN SOUTH AFRICA – A COMPANIES ACT PERSPECTIVE

According to the most recent statistics released by the South African Revenue Service, South Africa remains a net importer of goods and services. Put differently, one could say that South Africans are more often clients in cross-border transactions than they … Continue reading

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FINALE EN VERWATERDE WETGEWING MET BETREKKING TOT LAERENTE-LENINGS EN TRUSTS

Die Nasionale Tesourie se hernude fokus op die belasting van trusts is alom verwag en dit was nie verrassend toe die eerste weergawe van die Draft Taxation Laws Amendment Bill, 2016, wat bedoel is om die nuwe artikel 7C van … Continue reading

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FRINGE BENEFITS ON RESIDENTIAL ACCOMMODATION

Employees’ remuneration packages are often comprised of more than only a monthly cash salary component. Many employees also receive various other benefits from their employers, be it in the form of an interest free loan, use of an employer-owned vehicle, … Continue reading

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