Taxpayer

January 16, 2023

Tax compliance lives beyond death

A deceased estate takes on a (tax) life of its own while being wound up I started my first job back in September 1987 at the […]
August 26, 2022

Section 24C allowance: Future expenditure

The nature of a taxpayer’s business may be such that the taxpayer receives amounts under a contract that will be used to finance expenditure to be […]
July 18, 2022

Home office expenditure

Taxpayers who are salaried employees have limited deductions available to them. However, home office expenditure can be claimed as an income tax deduction, but the onus […]
June 22, 2022

Wear-and-tear allowance

Capital expenditure incurred in the production of income and in carrying on of a trade does not qualify for a deduction under the so-called general deduction […]
June 22, 2022

Correction of an assessment: Section 93

As portrayed in the Tax Administration Act No 28 of 2011 (TAA), the dispute resolution rules lay out the legal framework to be followed by both […]
March 23, 2022

How will the 2022 Budget changes affect you?

The annual National Budget Speech was delivered on 23 February 2022 by Finance Minister Enoch Godongwana. Practitioners are getting to grips with some of the more […]
January 11, 2018

The VAT consequences of change in intended use of goods

It happens ever so often that a business would purchase goods, and subsequently apply those goods in a different manner than it had initially intended to […]
November 21, 2017

Do you need a tax clearance certificate?

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 […]
July 6, 2017

The VAT consequences of change in intended use of goods

It happens very often that a business would purchase goods, and subsequently apply those goods in a different manner than it had initially intended to at […]
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