Monthly Archives: February 2018

BESTE REKENINGKUNDIGE PRAKTYKE VIR KLEIN BESIGHEDE

Wanneer dit kom by die welsyn van ’n besigheid, is rekeningkunde bo-aan die lys. Sonder behoorlike rekeningkunde, loop ’n besigheid die risiko om alles te verloor. Die volgende is ’n paar beste praktyke, wat noodsaaklik is vir besighede om van … Continue reading

Posted in Besigheid | Business | Tagged , , | Leave a comment

MEDICAL SCHEME FEES TAX CREDIT

Section 6A of the Income Tax Act[1] provides for a medical scheme fees tax credit (“MTC”), or rebate, which reduces the amount of income tax payable by a natural person (hereinafter referred to as the “taxpayer”). The MTC applies to … Continue reading

Posted in Tax | Tagged , , | Leave a comment

DIE EIS VAN BTW-INSET OP “PRE-ONDERNEMING” UITGAWES

Kragtens artikel 17 van die Wet op Belasting op Toegevoegde Waarde, 89 van 1991, is ’n geregistreerde BTW-ondernemer daarop geregtig om enige BTW-bedrae wat betaal is op goedere en dienste wat verkry of ingevoer is en wat gebruik sal word … Continue reading

Posted in BTW | VAT | Tagged , , | Leave a comment

THE TAXATION OF EMPLOYEE INCENTIVE SCHEMES

It has become popular commercial practice for many employers to design employment incentive schemes whereby employees are remunerated for services rendered over a period of time by allowing them to participate in share incentive schemes. Typically, these schemes take the … Continue reading

Posted in Employment, Tax | Tagged , , | Leave a comment