Companies Act – Page 3

July 13, 2021July 13, 2021 Marc DerfoldyCompanies Act, Corporate Tax, Income Tax Act

Debt reduction provisions of the Income Tax Act and Taxation Laws Amendment Act

Reference Acts Income Tax actTaxation Laws Amendment Act (TLAB) In this article, we briefly discuss the debt reduction provisions of the Income Tax Act and Taxation Laws Amendment Act. Section […]

July 1, 2021July 1, 2021 Marc DerfoldyCompanies Act, Income Tax Act, P.A.Y.E, Tax Administration Act

Fringe benefits and tax

Reference documents Income Tax ActIncome Tax Act Schedule 7Tax Administration Act What is a fringe benefit? Fringe benefits usually refer to non-cash benefits granted to employees, but do not constitute […]

June 29, 2021June 29, 2021 Marc DerfoldyCapital Gains Tax, Companies Act, Corporate Tax

Interest-free shareholder loans, interest-bearing loans and loans to Trusts

Reference Acts Income Tax ActSchedule 7 of the Income Tax ActSection 24J of the Income Tax ActSection 19 of the Income Tax ActSection 7C of the Income Tax ActTax Administration […]

June 22, 2021 Marc DerfoldyCompanies Act, Corporate Tax, Income Tax Act, Labour Relations

Physical Impairment or Disability Expenditure

Reference Acts and DocumentsSection 6B(1) of the Income Tax Act 58 of 1962 In this article we look at a recent document published in May 2021 by SARS for public […]

May 27, 2021May 27, 2021 Marc DerfoldyCapital Gains Tax, Companies Act, Corporate Tax, Income Tax Act, P.A.Y.E, Personal Income Tax, Tax Administration Act, UIF, Value Added Tax

Small businesses and taxation

Relevant documents and sites: www.sars.gov.zawww.cipc.org.zaIncome Tax ActVAT Tax Act Other terminology of importance Income Tax, VAT, Provisional Tax, Capital Gains Tax, Dividends Tax, Corporate Income Tax (CIT), Pay-As-You-Earn (PAYE), Turnover […]

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 […]

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 […]

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