SOURCE: SARS BINDING CLASS RULING: BCR 080 DATED 12 August 2022 ACT: INCOME TAX ACT 58 OF 1962 (the Act) ESTATE DUTY ACT 45 OF 1955 (Estate Duty Act), SECTION […]
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Venture Capital Companies
What are Venture Capital Companies? One of the main challenges to the growth of small and medium-sized businesses and junior mining exploration is access to equity finance. To assist these […]
Rand Mutual Assurance Fund – earnings reporting for compensation and assessment purposes
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 […]
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 […]
Shareholder Liability For Tax Debts Of A Company
Section 181 of the Tax Administration Act Number 28 of 2011 is applicable in this instance. This section allows shareholders to be held jointly or individually liable for the tax […]
Double Tax
Double Tax Agreements What is a double tax agreement? A double tax agreement is one that allows the required tax to be paid to be offset in one of two […]
Business Rescue
Fincor flyer- 16 April 2016 – Business Rescue
Section 13 of the Income Tax Act
Fincor flyer- 20 April 2016 – Section 13 of the Income Tax Act
The FSB and FSCA
Flyer – 04 May 2018 – FINCOR – FSB and FSCA
Payroll Services
Flyer – 16 May 2018 – FINCOR – Payroll Services