Monthly Archives: November 2017

BTW: ALGEMENE TEENVERMYDINGSMAATREËLS

Die meeste belastingwette in Suid-Afrika bevat ’n algemene oorheersende bepaling in die vorm van algemene teenvermydingsmaatreëls[1]. Kragtens hierdie bepalings, waar die algemene teenvermydingsmaatreëls se bepalings van toepassing is, is die Kommissaris van die SAID by magte om in die algemeen … Continue reading

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BTW EN HEREREGTE

Ons word dikwels gevra of die verkoop of aankoop van vaste eiendom onderhewig is aan BTW of hereregte. Dit lyk of verwarring veral voorkom in gevalle waar óf die verkoper óf die koper ’n geregistreerde BTW-ondernemer is. Die antwoord op … Continue reading

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TAX CLEARANCE CERTIFICATES

Taxpayers may require SARS to issue them with a tax clearance certificate for various reasons. This includes a general confirmation that the relevant taxpayer’s affairs are all in order and up to date (a so-called “Good Standing” tax clearance certificate), … Continue reading

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DEDUCTIBILITY OF SED AND ED EXPENDITURE

The South African Revenue Service (“SARS”) recently issued a binding private ruling (“BPR”)[1] in which the income tax consequences of expenditure in respect of socio-economic development (“SED”) and enterprise development (“ED”) obligations were considered. The applicant in this case is … Continue reading

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