Section 8 of The National Disaster Regulation 10 empowers the Minister of Employment and Labour with the authority to issue and vary directions, within mandate, to address, prevent and combat […]
Marc Derfoldy
Tax relief and the R500 billion breakdown
Our government has published a breakdown of its R500 billion economic support package to help battle the impact of the coronavirus pandemic. Below is a summary of how the funds […]
VAT relief for importers in the time of the COVID-19 pandemic
Following announcement of the actions taken by government to combat the COVID-19 crisis, South Africans are by now well aware of the proposed tax measures effective from 1 April 2020. […]
The two types of UIF claims during the COVID-19 lockdown explained
There appears to be extensive confusion regarding the two types of UIF claims during the lockdown. The previous article published lists the information required for the employer to kickstart the […]
The Impact of the Corona-Virus on the nationwide lockdown in South Africa
We are well aware of the virus and it’s medical and health impact however the knock-on effect of the lockdown on employment matters will remain a shock to the system […]
Clarifying the interaction between the Employment Tax Incentive and Special Economic Zone provisions
In January 2020 Gazette 42951 related to the Tax Laws Amendment Act, 2019 (also know as TLAB 2019) was published. This gazette covers a number of amendments to the TLAB, […]
PAYE, CCMA, Labour Court Awards and the Income Tax Act 58 of 1962
Employees and employers often reach a settlement agreement in the CCMA or Labour Courts as part of dispute resolution as defined in the Labour Relations Act. Companies and (ex) employees […]
Value-added tax (VAT)
Value-added tax (VAT) was introduced in South Africa on 29th September 1991 to replace GST (General Sales Tax) as an indirect system of taxation. It is levied in terms of […]
Donations made to Public Benefit Organisations (PBOs)
One example is given below whereby money is donated to a PBO at a fundraising event. The relevant Act is the Income Tax Act 58 OF 1962 and Section 18A […]
The 2020 Budget, tax matters, SAA, Eskom and a lower government employee wage bill
Earlier in February 2020 there appeared to be widespread panic around the upcoming 2020 Budget to be presented by Minister Mboweni. The concerns were that a significant increase in tax-related […]