Non-profit organisation

September 7, 2020September 7, 2020 Marc DerfoldyCompanies Act, Non-profit organisation, P.A.Y.E, Tax Administration Act

The similarities and differences between non-profit (NPO) and for-profit organisations and the legal requirements for a NPO

This article is number two of two in this NPO series and provides further insight in to non-profit organisations and the legal framework around them. Section 21 companies: what is […]

September 3, 2020September 3, 2020 Marc DerfoldyNon-profit organisation, Terminology

The similarities and differences between non-profit (NPO) and for-profit organisations and the legal requirements for a NPO

This article provides an insight in to non-profit organisations and the legal framework around them and is split in to two articles. Firstly, one should understand the similarities between non-profit […]

June 1, 2020June 1, 2020 Marc DerfoldyBudgets, Companies Act, Corporate Tax, Non-profit organisation

Donations tax implications of subscribing for shares at a discount

Income Tax Act 58 of 1962 sections 55(1) and 58(1) SARS released a private binding ruling (BPR343) in May 2020 explaining the outcome of a request from an applicant as […]

March 12, 2020March 12, 2020 Marc DerfoldyBudgets, Corporate Tax, Non-profit organisation

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 […]

September 16, 2019September 16, 2019 fincorCapital Gains Tax, Carbon Tax, Companies Act, Corporate Tax, Employment Tax Incentive, Income Tax Act, Non-profit organisation, P.A.Y.E, Pension Funds, Personal Income Tax, Provident Funds, Retirement, Tax Administration Act, Trusts, Value Added Tax

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Capital Gains Tax for Companies – part 2
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Carbon Tax update – September 2020
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Company Tax Return Amendments
Corporate Income Tax Rates in South Africa
Corporate Income Tax Returns
Corporate Tax Statistics
Corporate Taxes
Default Regulations for Retirement Funds
Defining “Goodwill” and it’s tax treatment
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 implications of subscribing for shares at a discount
Double Tax
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Employees’ tax in respect of an independent contractor
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Employment Tax Incentive Term Extended
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Financial fallout from the COVID-19 pandemic
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Goodwill – Capital Gains Tax and Accounting
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Know your terminology
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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
Provident Funds
Public Benefit Organisations: Capital Gains Tax – part 1
Public Benefit Organisations: Capital Gains Tax – part 2
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Re-enforcing Tax Compliance
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’ 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
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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)
Trusts
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