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		<loc>https://dtvt.co.za/2015/03/31/gesamentlike-testamente/</loc>
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		<loc>https://dtvt.co.za/2015/06/25/skeiding-van-besigheids-en-persoonlike-uitgawes-deel-1-waarom-is-dit-nodig/</loc>
		<lastmod>2015-06-25T13:34:22+00:00</lastmod>
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		<loc>https://dtvt.co.za/2015/06/25/inter-vivos-trusts-and-testamentary-trusts/</loc>
		<lastmod>2015-06-25T13:34:27+00:00</lastmod>
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		<loc>https://dtvt.co.za/2015/06/25/inter-vivos-trusts-en-testamentere-trusts/</loc>
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		<lastmod>2015-08-26T07:33:33+00:00</lastmod>
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		<loc>https://dtvt.co.za/2015/08/26/appointing-a-financial-manager-do-you-know-what-to-look-for/</loc>
		<lastmod>2015-08-26T07:56:56+00:00</lastmod>
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		<lastmod>2015-08-26T07:58:35+00:00</lastmod>
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		<loc>https://dtvt.co.za/2015/09/25/die-skakel-tussen-kwb-en-inkomstebelasting/</loc>
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		<loc>https://dtvt.co.za/2015/09/25/sekere-riglyne-vir-jou-boedelbeplanning/</loc>
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	<url>
		<loc>https://dtvt.co.za/2018/08/08/capital-gains-tax-and-the-annual-exclusion/</loc>
		<lastmod>2018-08-08T11:49:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2018/08/08/vat-and-forex/</loc>
		<lastmod>2018-08-08T11:52:47+00:00</lastmod>
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		<loc>https://dtvt.co.za/2018/08/08/sars-verifications-audits-when-why-and-what-to-do/</loc>
		<lastmod>2018-08-08T11:56:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2018/09/12/bad-debts-and-vat/</loc>
		<lastmod>2018-09-12T11:14:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2018/09/12/when-to-make-use-of-the-small-claims-court/</loc>
		<lastmod>2018-09-12T11:21:03+00:00</lastmod>
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		<loc>https://dtvt.co.za/2018/09/12/changes-to-bad-debt-allowance/</loc>
		<lastmod>2018-09-12T11:25:13+00:00</lastmod>
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		<loc>https://dtvt.co.za/2018/09/12/valuation-of-preference-shares/</loc>
		<lastmod>2018-09-12T11:29:27+00:00</lastmod>
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		<loc>https://dtvt.co.za/2018/09/26/employment-equity-annual-ee-report-submission-due-by-1-october/</loc>
		<lastmod>2018-09-26T15:28:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2018/10/12/rating-formula-for-farming-income/</loc>
		<lastmod>2018-10-12T06:58:46+00:00</lastmod>
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	<url>
		<loc>https://dtvt.co.za/2018/10/12/special-trusts/</loc>
		<lastmod>2018-10-12T07:05:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2018/10/12/correction-of-tax-invoices/</loc>
		<lastmod>2018-10-12T07:09:16+00:00</lastmod>
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		<loc>https://dtvt.co.za/2018/10/12/tax-on-retirement-lump-sums/</loc>
		<lastmod>2018-10-12T07:16:39+00:00</lastmod>
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		<loc>https://dtvt.co.za/2018/11/12/additional-changes-to-income-tax-returns-for-trusts/</loc>
		<lastmod>2018-11-12T06:31:56+00:00</lastmod>
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		<loc>https://dtvt.co.za/2018/11/12/deduction-for-photovoltaic-solar-energy-plants/</loc>
		<lastmod>2018-11-12T06:31:59+00:00</lastmod>
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		<loc>https://dtvt.co.za/2018/11/12/different-interest-rates-in-tax/</loc>
		<lastmod>2018-11-12T06:32:02+00:00</lastmod>
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		<loc>https://dtvt.co.za/2018/11/12/sars-interest-on-provisional-tax/</loc>
		<lastmod>2018-11-12T06:35:31+00:00</lastmod>
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		<loc>https://dtvt.co.za/2019/01/09/non-resident-sellers-of-immovable-property/</loc>
		<lastmod>2019-01-09T10:35:44+00:00</lastmod>
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		<loc>https://dtvt.co.za/2019/01/09/form-requirements-for-objections/</loc>
		<lastmod>2019-01-09T10:38:39+00:00</lastmod>
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		<loc>https://dtvt.co.za/2019/01/09/2018-a-year-in-tax/</loc>
		<lastmod>2019-01-09T10:40:59+00:00</lastmod>
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		<loc>https://dtvt.co.za/2019/01/09/admin-penalties-for-outstanding-corporate-income-tax-returns/</loc>
		<lastmod>2019-01-09T10:42:13+00:00</lastmod>
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		<loc>https://dtvt.co.za/2019/02/15/section-24c-future-expenditure/</loc>
		<lastmod>2019-02-15T09:05:52+00:00</lastmod>
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		<loc>https://dtvt.co.za/2019/03/27/new-filing-requirements-for-insolvent-taxpayers/</loc>
		<lastmod>2019-03-27T11:57:35+00:00</lastmod>
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		<loc>https://dtvt.co.za/2019/03/27/requests-for-suspension-of-payment-from-sars/</loc>
		<lastmod>2019-03-27T12:00:27+00:00</lastmod>
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		<loc>https://dtvt.co.za/2019/03/27/the-timing-of-business-financing/</loc>
		<lastmod>2019-03-27T12:02:14+00:00</lastmod>
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		<loc>https://dtvt.co.za/2019/03/27/thinking-of-selling-an-asset/</loc>
		<lastmod>2019-03-27T12:04:16+00:00</lastmod>
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		<loc>https://dtvt.co.za/2019/04/08/sars-scams/</loc>
		<lastmod>2019-04-08T09:18:26+00:00</lastmod>
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		<loc>https://dtvt.co.za/2019/04/08/transitional-rules-for-interest-payable-by-sars/</loc>
		<lastmod>2019-04-08T09:20:18+00:00</lastmod>
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		<loc>https://dtvt.co.za/2019/04/08/taxpayers-right-to-have-disputes-resolved/</loc>
		<lastmod>2019-04-08T09:21:44+00:00</lastmod>
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		<loc>https://dtvt.co.za/2019/04/08/recent-court-case-on-the-imposition-of-understatement-penalties/</loc>
		<lastmod>2019-04-08T09:22:52+00:00</lastmod>
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		<loc>https://dtvt.co.za/2019/05/30/efficient-and-cost-effective-audits/</loc>
		<lastmod>2019-05-30T13:26:26+00:00</lastmod>
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		<loc>https://dtvt.co.za/2019/05/30/revised-standard-on-auditing-accounting-estimates-and-related-disclosures-isa-540-revised/</loc>
		<lastmod>2019-05-30T13:28:27+00:00</lastmod>
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		<loc>https://dtvt.co.za/2019/05/30/depreciation-vs-wear-tear/</loc>
		<lastmod>2019-05-30T13:30:01+00:00</lastmod>
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		<loc>https://dtvt.co.za/2019/05/30/jou-lewende-hawe-voer-jan-taks/</loc>
		<lastmod>2019-05-30T13:32:32+00:00</lastmod>
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		<loc>https://dtvt.co.za/2019/06/10/belasting-op-buitelandse-indiensnemingsinkomste-expat-tax/</loc>
		<lastmod>2019-06-10T13:46:27+00:00</lastmod>
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	<url>
		<loc>https://dtvt.co.za/2019/06/10/tax-on-gift-cards/</loc>
		<lastmod>2019-06-10T13:49:32+00:00</lastmod>
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		<loc>https://dtvt.co.za/2019/06/10/sale-of-shares-income-vs-revenue-back-to-first-principles/</loc>
		<lastmod>2019-06-10T13:51:31+00:00</lastmod>
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	<url>
		<loc>https://dtvt.co.za/2019/07/04/capital-gain-calculating-your-foreign-currency/</loc>
		<lastmod>2019-07-04T10:53:37+00:00</lastmod>
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		<loc>https://dtvt.co.za/2019/07/04/tax-season-2019-what-do-you-need-to-keep-in-mind/</loc>
		<lastmod>2019-07-04T10:57:50+00:00</lastmod>
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	<url>
		<loc>https://dtvt.co.za/2019/07/04/tax-neutral-transfers-between-retirement-funds/</loc>
		<lastmod>2019-07-04T11:00:57+00:00</lastmod>
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		<loc>https://dtvt.co.za/2019/07/04/the-2019-tax-legislative-amendment-cycle-kicks-off/</loc>
		<lastmod>2019-07-04T11:06:42+00:00</lastmod>
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		<loc>https://dtvt.co.za/2019/07/15/what-you-need-to-know-about-property-tax/</loc>
		<lastmod>2019-07-15T08:27:25+00:00</lastmod>
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	<url>
		<loc>https://dtvt.co.za/2019/08/12/2019-draft-taxation-laws-amendment-bill-released/</loc>
		<lastmod>2019-08-12T07:10:31+00:00</lastmod>
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		<loc>https://dtvt.co.za/2019/08/12/the-importance-of-requesting-reasons-for-an-assessment-by-sars/</loc>
		<lastmod>2019-08-12T07:12:41+00:00</lastmod>
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		<loc>https://dtvt.co.za/2019/08/12/the-2019-tax-season-is-here/</loc>
		<lastmod>2019-08-12T07:14:41+00:00</lastmod>
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	<url>
		<loc>https://dtvt.co.za/2019/08/12/what-you-want-to-know-about-payroll-administration/</loc>
		<lastmod>2019-08-12T07:22:21+00:00</lastmod>
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		<loc>https://dtvt.co.za/2019/09/03/cryptocurrencies-the-new-generations-cash/</loc>
		<lastmod>2019-09-03T13:34:36+00:00</lastmod>
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		<loc>https://dtvt.co.za/2019/09/03/the-importance-of-saving-for-retirement/</loc>
		<lastmod>2019-09-03T13:37:30+00:00</lastmod>
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		<loc>https://dtvt.co.za/2019/09/03/deduction-for-home-office-expenditure/</loc>
		<lastmod>2019-09-03T13:41:23+00:00</lastmod>
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		<loc>https://dtvt.co.za/2019/10/09/what-you-should-consider-when-investing-in-a-business/</loc>
		<lastmod>2019-10-09T13:35:38+00:00</lastmod>
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		<loc>https://dtvt.co.za/2019/10/09/capital-gains-tax-when-does-it-come-into-play/</loc>
		<lastmod>2019-10-09T13:39:00+00:00</lastmod>
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		<loc>https://dtvt.co.za/2019/10/09/leasehold-improvements-and-deductions/</loc>
		<lastmod>2019-10-09T13:42:12+00:00</lastmod>
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		<loc>https://dtvt.co.za/2019/10/09/opdatering-van-geregistreerde-besonderhede/</loc>
		<lastmod>2019-10-09T13:45:45+00:00</lastmod>
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	<url>
		<loc>https://dtvt.co.za/2019/11/18/foreign-employment-income-taxation/</loc>
		<lastmod>2019-11-18T14:31:31+00:00</lastmod>
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		<loc>https://dtvt.co.za/2019/11/18/tax-consequences-of-usufructs-created-upon-death/</loc>
		<lastmod>2019-11-18T14:33:32+00:00</lastmod>
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	<url>
		<loc>https://dtvt.co.za/2019/11/18/intra-group-transactions-how-it-works/</loc>
		<lastmod>2019-11-18T14:37:06+00:00</lastmod>
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	<url>
		<loc>https://dtvt.co.za/2019/11/18/employee-trust-distributions/</loc>
		<lastmod>2019-11-18T14:39:48+00:00</lastmod>
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		<loc>https://dtvt.co.za/2020/02/24/allowance-in-respect-of-future-expenditure-on-contracts/</loc>
		<lastmod>2020-02-24T09:04:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2020/02/24/understanding-the-diesel-refund-scheme/</loc>
		<lastmod>2020-02-24T09:04:45+00:00</lastmod>
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	<url>
		<loc>https://dtvt.co.za/2020/02/24/management-of-tax-debt/</loc>
		<lastmod>2020-02-24T09:04:45+00:00</lastmod>
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	<url>
		<loc>https://dtvt.co.za/2020/02/24/understanding-the-period-of-limitation/</loc>
		<lastmod>2020-02-24T09:04:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2020/05/22/vat-concerns-for-international-service-providers/</loc>
		<lastmod>2020-05-22T09:38:56+00:00</lastmod>
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	<url>
		<loc>https://dtvt.co.za/2020/05/22/administrative-review-of-sars-decisions-a-court-finding/</loc>
		<lastmod>2020-05-22T09:39:05+00:00</lastmod>
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	<url>
		<loc>https://dtvt.co.za/2020/05/22/telkom-vs-the-tax-court/</loc>
		<lastmod>2020-05-22T09:39:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2020/05/22/transport-services-to-employees-binding-general-ruling-50/</loc>
		<lastmod>2020-05-22T09:39:08+00:00</lastmod>
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	<url>
		<loc>https://dtvt.co.za/2020/06/22/confidentiality-of-taxpayer-information-the-court-decides/</loc>
		<lastmod>2020-06-22T07:21:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2020/06/22/tax-procedures-during-liquidations/</loc>
		<lastmod>2020-06-22T07:23:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2020/06/22/tax-statutes-its-all-about-context/</loc>
		<lastmod>2020-06-22T07:38:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2020/06/22/understanding-the-delivery-of-notices-and-demands/</loc>
		<lastmod>2020-06-22T07:40:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2020/07/20/where-to-find-money-when-you-have-no-money/</loc>
		<lastmod>2020-07-20T07:30:13+00:00</lastmod>
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	<url>
		<loc>https://dtvt.co.za/2020/07/20/rescission-of-judgments-by-sars-barnard-labuschagne-inc-v-sars/</loc>
		<lastmod>2020-07-20T07:34:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2020/07/20/setting-your-business-up-for-expansion/</loc>
		<lastmod>2020-07-20T07:42:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2020/07/20/timeframe-for-the-export-of-goods-during-the-covid-19-pandemic/</loc>
		<lastmod>2020-07-20T07:49:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2020/07/29/sars-helping-businesses-lessen-the-tax-load/</loc>
		<lastmod>2020-07-29T08:46:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2020/07/29/clearing-loan-accounts-through-dividends/</loc>
		<lastmod>2020-07-29T08:46:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2020/07/29/the-de-merging-of-companies-amid-unbundling/</loc>
		<lastmod>2020-07-29T08:46:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2020/07/29/no-excuse-for-ignoring-tax-obligations/</loc>
		<lastmod>2020-07-29T08:46:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2020/09/08/exemption-of-foreign-pensions-in-south-africa/</loc>
		<lastmod>2020-09-08T07:42:17+00:00</lastmod>
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	<url>
		<loc>https://dtvt.co.za/2020/09/08/tax-assessment-errors-what-do-i-do-now/</loc>
		<lastmod>2020-09-08T07:47:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2020/09/08/tax-disputes-suspension-of-payment/</loc>
		<lastmod>2020-09-08T07:51:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2020/09/08/beware-of-scams-during-filing-season/</loc>
		<lastmod>2020-09-08T07:53:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2020/09/30/the-popia-is-in-effect-what-this-means-for-you/</loc>
		<lastmod>2020-09-30T14:24:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2020/09/30/interest-on-delayed-vat-refunds-the-materiality-question/</loc>
		<lastmod>2020-09-30T14:26:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2020/09/30/sars-ruling-output-tax-adjustments-for-developers/</loc>
		<lastmod>2020-09-30T14:29:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2020/09/30/shareholding-in-sa-companies-beware-of-residency-changes/</loc>
		<lastmod>2020-09-30T14:33:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2020/11/23/when-will-you-be-able-to-insure-your-tax-position/</loc>
		<lastmod>2020-11-23T10:03:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2020/11/23/what-happens-when-debt-is-waived/</loc>
		<lastmod>2020-11-23T10:03:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2020/11/23/how-your-business-can-lead-your-industry-with-rd/</loc>
		<lastmod>2020-11-23T10:03:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2020/11/23/leaving-your-property-behind/</loc>
		<lastmod>2020-11-23T10:03:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2021/03/19/budget-2021-individuals-and-savings/</loc>
		<lastmod>2021-03-19T10:45:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2021/03/19/taxpayers-know-your-rights/</loc>
		<lastmod>2021-03-19T10:48:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2021/03/19/vat-on-the-recovery-of-employee-costs/</loc>
		<lastmod>2021-03-19T10:51:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2021/03/19/voluntary-disclosure-positive-strides-in-clearing-backlogged-cases/</loc>
		<lastmod>2021-03-19T10:56:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2021/05/03/refund-of-signing-payments-to-an-employer/</loc>
		<lastmod>2021-05-03T09:57:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2021/05/03/its-hunting-season-are-you-ready/</loc>
		<lastmod>2021-05-03T10:01:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2021/05/03/10-tips-for-excellent-cash-flow-management/</loc>
		<lastmod>2021-05-03T11:27:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2021/05/03/the-popi-act-is-about-more-than-just-adding-new-rules/</loc>
		<lastmod>2021-05-03T11:37:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2021/05/05/the-tax-legislative-amendment-cycle/</loc>
		<lastmod>2021-05-05T06:32:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2021/05/05/the-importance-of-having-a-good-accounting-system-2/</loc>
		<lastmod>2021-05-05T07:21:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2021/05/05/prospects-for-new-businesses-amid-covid-19-trends/</loc>
		<lastmod>2021-05-05T07:24:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2021/05/05/time-value-of-money-historical-tax-rates/</loc>
		<lastmod>2021-05-05T09:06:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://dtvt.co.za/2021/06/08/does-your-home-office-qualify-you-for-a-tax-deduction/</loc>
		<lastmod>2021-06-08T05:56:01+00:00</lastmod>
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