Monthly Archives: May 2017

‘N TYDSBEREKENING-ANOMALIE WANNEER EIENDOM VERHANDEL WORD

Eiendomsverwante transaksies is gewoonlik betekenisvolle transaksies, daarom moet belastingoorwegings wat daaraan verbind word, deeglik bestudeer word. Een sodanige oorweging behels die tydsberekening van die verhandeling van onroerende bates wat deur persone besit is as kapitale bates. Verkoop van sodanige eiendom … Continue reading

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CAPITAL GAINS AND CANCELLED SALES

Many transactions in terms in which assets are sold are subject to suspensive conditions. In terms of such agreements, the sales transaction will only take place once all the suspensive conditions have been met.[1] Many other agreements may however be … Continue reading

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VOORLOPIGE BELASTING WANNEER U EIENDOM VERKOOP WORD

Die voorlopige belasting-regime funksioneer as ‘n deurlopende kontantvloeimeganisme ten gunste van die Regering waarvolgens belasting voorlopig betaal word op inkomste verdien in afwagting op die finale belastingaanspreeklikheid wat bereken word wanneer ‘n persoon finaal vir inkomstebelasting aangeslaan word. Wanneer ‘n … Continue reading

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NON-EXECUTIVE DIRECTORS’ REMUNERATION: VAT AND PAYE

Two significant rulings by SARS, both relating to non-executive directors’ remuneration, were published by SARS during February 2017. The rulings, Binding General Rulings 40 and 41, concerned the VAT and PAYE treatment respectively to be afforded to remuneration paid to … Continue reading

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