An assessed loss for income tax purposes is a potentially valuable asset: it represents past losses made by a taxpayer which is able of being carried […]
National Treasury published its much anticipated proposed annual amendments to tax legislation earlier in July. This year the proposed amendments were widely anticipated to shed led […]
Salary sacrifice schemes are popular in practice. Typically, they involve employers paying a decreased salary to their employees, with an added fringe benefit to make up […]
Hoe lank moet ek my belastingdokumente behou? Wanneer mag ek ou belastingdokumente vernietig? Wat gebeur as SAID dokumente ter bewys aanvra en ek dit nie meer […]
Section 37 of the Tax Administration Act, 28 of 2011 (‘the Admin Act’) requires taxpayers to report a transaction which would qualify as a ‘reportable arrangement’. […]
Our clients will have noted the various advertisements on radio and in the media generally of financial service providers inviting the public to invest in their […]
Die benaming “Kapitaalwinsbelasting” (KWB) skep soms die indruk dat KWB ’n aparte belasting van ander belastings is, maar dit is nie die geval nie. KWB vorm […]