Tax

Read more about the article Are you a resident in South Africa for tax purposes?
Tax

Are you a resident in South Africa for tax purposes?

CHANGE OF TAX SYSTEM The income tax system in South Africa changed from a source-based system of taxation to a residents-based basis of taxation with effect from years of assessment…

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January 30, 2015
Read more about the article Capital gains tax
Capital Gains Tax / Tax

Capital gains tax

Capital Gains Tax (CGT) EFFECTIVE DATE The proposed effective date for the implementation of Capital Gains Tax (CGT) is 1 October 2001 CGT APPLIES TO a residents worldwide assets a…

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January 30, 2015
Income Tax / Tax

Beskou die keiser jou as n boer

Deur HA Coetzee GR(SA) H Dip Belastingreg MCom DCompt voormalige hoogleraar by RAU Synopsis The Receiver of Revenue has tried unsuccessfully to add an objective factor to the interpretation of…

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January 30, 2015

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