Monthly Archives: August 2018

EMPLOYEES’ TAX (PART II): ARE YOU A LABOUR BROKER FOR TAX PURPOSES?

The deduction of employees’ tax is dependent upon three elements being present. These elements are all defined in the Fourth Schedule to the Income Tax Act[1] and include i) the presence of an employer, ii) an employee and iii) the … Continue reading

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BELASTING OP TOEGEVOEGDE WAARDE EN DIE JAARLIKSE UITSLUITING

Die 2018-belastingseisoen is in volle swang en dit is die moeite werd om na ’n algemene dwaling aangaande die vasstelling van kapitaalwinsbelasting vir individuele belastingbetalers en veral die rol van die “jaarlikse uitsluiting”, te kyk. Deur te verseker dat die … Continue reading

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SARS’ SERVICE CHARTER

On 1 July 2018, the South African Revenue Service (‘SARS’) released a new version of its Service Charter. The release of the Service Charter has been widely welcomed and the timing thereof is optimal, since it coincides with the start … Continue reading

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AFTREKBAARHEID VAN RENTE VIR NIE-HANDELDRYWENDE INDIVIDUE

Die SAID se Praktyknota 31.2 (PN31.2) bepaal dat ’n persoon by magte is om rente wat betaal is af te trek, selfs as die persoon nie ’n geldskieter is of enige ander bedryf beoefen waar die rentekoste aangegaan is in … Continue reading

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