‘Sensible ruling’ on the cession of a loan account to a special trust
Binding Private Ruling addresses the donations tax and CGT consequences resulting from the beneficiary of a special trust ceding his loan account against the trust to that trust.
Binding Private Ruling addresses the donations tax and CGT consequences resulting from the beneficiary of a special trust ceding his loan account against the trust to that trust.
Clarity on when a gain is considered revenue or capital.
The impact of the 10% adjustment to the lump-sum retirement benefits table may be less than you think.
The South African Revenue Service (Sars) has introduced some changes to the auto-assessment process this year to make it easier for taxpayers to file their income tax returns. If you are not a […]
A payroll tax and a surcharge on personal income tax will be considered as additional sources of funding for National Health Insurance (NHI) once the necessary reforms “are ready”, the Department of Health’s […]
As the 23 November deadline looms for non-provisional taxpayers, the South African Revenue Service (Sars) warns it has more scope to impose penalties on taxpayers who do not submit their returns on time. […]
South African’s living and working abroad are preparing themselves for the new amendments to the Income Tax Act, which have been dubbed the expat tax, to come into effect from 1 March 2020. The National […]