The place of residence of a company dictates the country that has taxing rights over its income and the basis upon which that income would be taxed. Similar to many…
A recently published Tax Board Decision concerned the deductibility of interest on a bond where the proceeds of the bond were utilised to acquire a property to be rented out…
Farmers are not taxed in the same manner as other taxpayers and are subject to the provisions of the First Schedule to the Income Tax Act. This sets out the…
Predikante, hul eggenote, die Keiser en belasting Wie kon weet dat predikante die welbekende spreuk om aan die Keiser belasting te gee wat hom toekom, in die praktyk sukesvol toepas?…
In terms of the soon to be published tax relief, tax payers expect to receive and amount deduction on taxable income per kilowatt hour of energy they have saved This…
The preamble to Income Tax case 1791 published in 67 SATC 230 reads as follows Gross income Interest free loan Right of use of Whether such benefit received by taxpayer…
An individual is personally liable to register as a taxpayer for personal income tax with the Receiver of Revenue in whose area he she resides. The request may be made…
The following is the important tax dates for December and 2015. We have taken the liberty to draw up a table which will show all of the dates which are…
General Tax Tax.co.za Comment: Clearly if the growth projections are met and government expenditure remains constant, or decreases, increased future taxation would be avoidable. From a tax perspective the following…
In a recently published Special Board decision the Commissioners practice note was challenged. Practice note number 31 reads as follows To qualify as a deduction in terms of section 11(a)…