Marc Derfoldy – Page 6

May 18, 2021May 18, 2021 Marc DerfoldyCompanies Act, Corporate Tax, Income Tax Act

Companies and taxation in South Africa

Reference documents and sites: The Companies Act, No. 71 of 2008Income Tax Act, No. 58 of 1962Value Added Tax Act, No. 89 of 1991http://www.cipc.co.za/za/ In this follow up article, we […]

April 28, 2021 Marc DerfoldyCompanies Act, Terminology

Types of Companies, Registration of them and financial reports and auditing

Reference documents and sites: The Companies Act, No. 71 of 2008http://www.cipc.co.za/za/ In this article, we look at the basics of companies; types, registration, financial reports and auditing applicable to South […]

April 14, 2021April 14, 2021 Marc DerfoldyBudgets, Corporate Tax, Income Tax Act, Non-profit organisation

Donations Tax

Reference Acts and documents Income Tax Act, as amendedForm IT144 – Declaration by donor / doneeTax Administration Laws Amendment Act 24 of 2020 (TALA, 2020) In this article, we briefly […]

March 25, 2021March 25, 2021 Marc DerfoldyCorporate Tax, Tax Administration Act, Value Added Tax

Notional VAT

Reference Acts and Documents Value-Added Tax ActSARS VAT Tax Form 264SARS Binding General Ruling (VAT)43 (BGR43)SARS Interpretation No. 49 – Notional VAT and second-hand property What is Notional VAT? Subject […]

March 23, 2021March 24, 2021 Marc DerfoldyCompanies Act, Employment Tax Incentive, Labour Relations

The Compensation Fund and Rand Mutual Assurance Fund

Reference Acts and Websites Compensation for Occupational Injuries and Diseases Act (1993)Compensation for Occupational Injuries and Diseases Amendment Act (1997) The Compensation Funds “e-COID” online facility on website http://www.labour.gov.za/Online-ToolsRand Mutual […]

March 18, 2021March 18, 2021 Marc DerfoldyCompanies Act, Terminology

Trademarks,logos,slogans, intellectual property and the registration thereof

Reference Acts, documents and websites Patents Act, 1978 (Act 57 of 1978) Register patents, maintain data, publish patent journal, administer Court of Commissioner of PatentsTrade Marks Act, 1993 (Act 194 […]

March 11, 2021 Marc DerfoldyCompanies Act, Corporate Tax, Employment Tax Incentive, Income Tax Act, Labour Relations, P.A.Y.E, Personal Income Tax, Tax Administration Act

Earnings thresholds, Income Tax thresholds and Minimum Wage updates

Reference documents Basic Conditions of Employment Act, as amendedIncome Tax Act, as amendedNational Budget Speech, February 2021National Minimum Wage Act, as amended This article gives a brief overview of salary […]

March 9, 2021 Marc DerfoldyCompanies Act, Income Tax Act, Investments, Non-profit organisation, Tax Administration Act

Non-profit organisation-related law and benefits in South Africa – article 2 of 2

In this second NPO-related article, we continue discussing some legal aspects of non-profit organisations and the benefits thereof. Please refer to article 1 of 2 as well. Applicable Laws • […]

February 23, 2021February 23, 2021 Marc DerfoldyCapital Gains Tax, Companies Act, Non-profit organisation

Non-profit organisation-related law and benefits in South Africa – article 1 of 2

In this article, we will discuss some legal aspects of non-profit organisations and the benefits thereof. Applicable Laws • Constitution of the Republic of South Africa, Act 108 of 1997 […]

February 18, 2021February 18, 2021 Marc DerfoldyCapital Gains Tax, Income Tax Act, Pension Funds, Personal Income Tax, Provident Funds, Tax Administration Act, Trusts

Tax and retirement

Reference sites, guides and legislation: www.sars.gov.zaGuide on the calculation of the tax payable on lump sum benefitsRates and Monetary Amounts and Amendment of Revenue Laws ActIncome Tax ActTax Administration Laws […]

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