Mining

June 7, 2022June 9, 2022 Marc DerfoldyCompanies Act, Labour Relations, Mining, Terminology

Construction Industry Development Board (CIDB)

Construction Industry Development Board (CIDB) Construction plays a vital role in South Africa’s economic and social development. It provides the physical infrastructure and backbone for economic activity. It is also […]

May 17, 2022May 17, 2022 fincorBudgets, Companies Act, Mining, Mining, Tax Administration Act, Trusts

Mining rehabilitation of a Company or Trust: Deductibility of amounts paid and compliance with Section 37A of the Income Tax Act – part 1 of 2

SARS published a Guidance Note in March 2022 discussing matters of compliance with Section 37A and mining rehabilitation. This SARS Note provides guidance on the interpretation and application of section […]

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AARTO’S POINTS DEMERIT SYSTEM— ROAD TRAFFIC INFRINGEMENTS
Addressing the Tax Challenge Arising from the Digitalisation of the Economy – OECD and International Tax Legislation
Administrative Penalties for Corporate Income Tax (CIT)
Administrative penalties for corporate income tax (CIT) to be imposed
Annual carbon tax accounts and payments are now due by 29 July 2021
Annual Tax Returns
Assessed losses under the Income Tax Act
Bargaining Councils, what are they?
Being Audited or Selected for Verification by SARS
Business Rescue
Capital Gains Tax
Capital Gains Tax for Companies – part 1
Capital Gains Tax for Companies – part 2
Capital Gains Tax for Companies – part 3
Carbon Tax
Carbon Tax update – September 2020
Clarifying the interaction between the Employment Tax Incentive and Special Economic Zone provisions
Companies and taxation in South Africa
Company Tax Return Amendments
Conduct of Financial Institutions Bill – second draft available and the effect on Pension/Retirement Funds
Construction Industry Development Board (CIDB)
Corporate Income Tax Rates in South Africa
Corporate Income Tax Returns
Corporate Tax Statistics
Corporate Taxes
Cryptocurrencies and tax
Debt reduction provisions of the Income Tax Act and Taxation Laws Amendment Act
Deduction for Photovoltaic Solar Energy Plants
Default Regulations for Retirement Funds
Deferral of payment arrangements with SARS
Defining “Goodwill” and it’s tax treatment
Diesel Refund System
Different types of shares; ordinary versus preference shares
Different types of taxes
Directors vs Shareholders
Dividends tax: proposed amendments to the taxation of manufactured dividends
Donations made to Public Benefit Organisations (PBOs)
Donations Tax
Donations tax implications of subscribing for shares at a discount
Double Tax
Draft Income Tax Amendment Bill – Commentary
Earnings thresholds, Income Tax thresholds and Minimum Wage updates
Economic Terms and Tax Concepts — Fiscal Drag causing higher tax rates
Employees’ tax in respect of an independent contractor
Employment Tax Incentive
Employment Tax Incentive Term Extended
Employment tax incentives – students and the definition of employees
Expat tax
Explanatory Memorandum on the Taxation Laws Amendment Bill of 2021 – CARBON TAX and RENEWABLE ENERGY
Export incentives – part 1
Export incentives – part 2
February 2019 Budget Speech Summary
Financial aid during the COVID-19 crisis – Unemployment Insurance Fund
Financial fallout from the COVID-19 pandemic
Foreign Employment Income Tax
Fringe benefits and tax
Goodwill – Capital Gains Tax and Accounting
Government Employees Pension Fund and Child Pension
Home Office expenses, deductions and tax
How is the base fuel price calculated?
IFRS and IFRS 3 – Business Combinations
INDIVIDUAL ITR12 RETURN FOR DECEASED AND INSOLVENT ESTATES
Inheritance tax explained
Interest-free shareholder loans, interest-bearing loans and loans to Trusts
Interpretation Note for public comment: Understatement penalty and meaning of “maximum tax rate applicable to the taxpayer”
Know the difference – Accounting terminology 101
Know your terminology
Know Your Terminology – Accountant vs Auditor
Know your terminology – Taxation
Liquidation
List of Qualifying Physical Impairment or Disability Expenditure
Mining rehabilitation of a Company or Trust: Deductibility of amounts paid and compliance with Section 37A of the Income Tax Act – part 1 of 2
Moonlighting – employers and employees
New filing requirements for insolvent taxpayers
Non-compliance with laws and regulations – NOCLAR
Non-profit organisation-related law and benefits in South Africa – article 1 of 2
Non-profit organisation-related law and benefits in South Africa – article 2 of 2
Notional VAT
PAYE-AS-YOU-EARN (PAYE) Penalties
PAYE, CCMA, Labour Court Awards and the Income Tax Act 58 of 1962
Payroll Services
Photovoltaic Solar Energy Plants
Physical Impairment or Disability Expenditure
Provident Funds
Public Benefit Organisations: Capital Gains Tax – part 1
Public Benefit Organisations: Capital Gains Tax – part 2
Public Interest Score
Rand Mutual Assurance Fund – earnings reporting for compensation and assessment purposes
Re-enforcing Tax Compliance
Recreational Clubs and tax
Rendering of transport services by an employer
RETURNS TO BE SUBMITTED BY A PERSON IN TERMS OF SECTION 25 OF THE TAX ADMINISTRATION ACT, 2011 (ACT NO. 28 OF 2011)
SARS and Tax Assessment Prescriptions
SARS VAT Rulings Process Guide
SARS’ Official Functions
Savings vs Investments
Section 13 of the Income Tax Act
Section 13 of the Income Tax Act No. 58 of 1962 – property investment and tax relief
Section 23H of the Income Tax Act, No 58 of 1962 – deductions claimed for prepaid expenditure
Sections 225 and 360 of the NOCLAR provisions – Obligations for Professional Accountants
SECURITIES TRANSFER TAX
SEZ’s or Special Economic Zones
Shareholder Liability For Tax Debts Of A Company
Small businesses and taxation
Some changes made to the Taxation Laws Amendment Bill, 2020
Starting up a business in South Africa
Submission of Annual Financial Statements
Submission of Annual Personal Income Tax Returns
Submission of Annual Personal Income Tax Returns and your obligations
Submission of production, costing and trade statistics to Statistics South Africa (STATSSA)
Tax and retirement
Tax Avoidance vs Tax Evasion
Tax Avoidance vs Tax Evasion – Infographic
Tax Deductions (PAYE) on your Pension or Annuity
Tax exemption for foreign employment income
Tax filing season starts on 01 July
Tax Free Investments
Tax implications arising from the conversion of par value shares to no par value shares
Tax Incentives and Renewable Energy
Tax Incentives and their expiry date
Tax Incentives for Research and Development
Tax on Foreign Earnings
TAX ON INHERITANCE, DONATIONS AND A DECEASED ESTATE
Tax refunds from SARS
Tax relief and the R500 billion breakdown
Tax returns and the 3-year limitation period of the Tax Administration Act
Tax treatment of customer loyalty programmes
Tax treatment of doubtful debts and debt write-off
Tax-based incentives offered by Government to businesses operating in South Africa
Tax-based incentives offered by Government to businesses operating in South Africa(part2)
Taxation Laws Amendment Bill, 2020 and Tax Administration Laws Amendment Bill, 2020 now promulgated as law in January 2021
TAXATION OF THE RECEIPT OF DEPOSITS
Taxation of the receipts of deposits – Part 2
The 2020 Budget, tax matters, SAA, Eskom and a lower government employee wage bill
The Carbon Tax Act
The Compensation Fund and Rand Mutual Assurance Fund
The Diesel Rebate Explained
The Financial Sector Conduct Authority’s proposal to make crypto assets a financial product
The FSB and FSCA
The Impact of the Corona-Virus on the nationwide lockdown in South Africa
The Importance of Producer Price Inflation Statistics
The International Corporate Tax Problem – Base erosion and profit shifting (BEPS)
The National Credit Amendment Bill
The Prime Lending Rate of the Reserve Bank
The Promotion of Access to Information Act, 2000 (Act 2 of 2000) – requests for information and lodging of complaints with the Regulator
The SARS Voluntary Disclosure Programme (VDP)
The similarities and differences between non-profit (NPO) and for-profit organisations and the legal requirements for a NPO
The similarities and differences between non-profit (NPO) and for-profit organisations and the legal requirements for a NPO
The two types of UIF claims during the COVID-19 lockdown explained
The Unemployment Insurance Fund (UIF)
Things to know about Section 18A donations
Trademarks,logos,slogans, intellectual property and the registration thereof
Trusts
Trusts and taxation of the beneficiaries thereof
Turnover Tax
Types of Companies, Registration of them and financial reports and auditing
Updates to the Taxation Laws of South Africa
Value-added tax (VAT)
VAT on electronic services
VAT relief for importers in the time of the COVID-19 pandemic
What is a non-profit organisation?
Wilful conduct (misconduct) for tax related offences – proposed amendments as per 2020 Draft Taxation Laws Amendment Bill (Draft TLAB) and the 2020 Draft Tax Administration Laws Amendment Bill (Draft TALAB)
Workmans Compensation
WSP & ATR submission
Zero-rated VAT items