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May 28, 2019May 28, 2019 fincorCapital Gains Tax, Corporate Tax, Income Tax Act, Investments, Non-profit organisation, P.A.Y.E, Pension Funds, Personal Income Tax, Provident Funds, Terminology, Value Added Tax

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  • Transfer Pricing Methods – The Cost Plus Method
  • Interest deductibility in South Africa
  • Commission earnings and taxation
  • Leasehold improvement allowance and Section 11(h) of the Income Tax Act
  • Donations tax implications on the issue of shares at nominal value to enhance B-BBEE credentials
  • Taxpayers and retention of records as per the Tax Administration and Companies Acts
  • Tax Consequences of the Termination of an En Commandite Partnership
  • Disposal of shares subsequent to a property development arrangement.
  • Section 18A – Audit Certificates, Part 2
  • The Two-Pot Retirement System
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  • AARTO’S POINTS DEMERIT SYSTEM— ROAD TRAFFIC INFRINGEMENTS
  • Accounting Officers and Registered NPO’s
  • 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
  • Amendments to regulations on the domestic reverse charge relating to valuable metal
  • Annual carbon tax accounts and payments are now due by 29 July 2021
  • Annual Tax Returns
  • Assessed losses under the Income Tax Act
  • Attribution of nett income to a Public Benefit Organisation
  • Bargaining Councils, what are they?
  • Basic Principles for S18A Approved Tax Exempt Institutions
  • Being Audited or Selected for Verification by SARS
  • Bursaries awarded by a Resident Company and the Income Tax Consequences
  • 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 rate increase
  • Carbon Tax update – September 2020
  • Clarifying the interaction between the Employment Tax Incentive and Special Economic Zone provisions
  • Commission earnings and taxation
  • 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)
  • Contributed Tax Capital and Preference Shares
  • Contributed Tax Capital and Preference Shares
  • Corporate Income Tax Rates in South Africa
  • Corporate Income Tax Returns
  • Corporate Tax Statistics
  • Corporate Taxes
  • Cryptocurrencies and tax
  • Customs Duty and VAT Implications on Imported Goods
  • Debt reduction provisions of the Income Tax Act and Taxation Laws Amendment Act
  • Declaration of a crypto asset as a financial product under the Financial Advisory and Intermediary Services Act
  • DEDUCTIBILITY OF MINING REHABILITATION INSURANCE PREMIUMS
  • Deduction for Photovoltaic Solar Energy Plants
  • Default Regulations for Retirement Funds
  • Deferral of payment arrangements with SARS
  • Defining “Goodwill” and it’s tax treatment
  • Definition of “Associated Enterprises” – Section 31 of the Income Tax Act
  • Deregistration of Tax Types – part 1 of 2
  • Deregistration of Tax Types – part 2 of 2
  • Determination of taxable income derived from farming
  • Developing a Multilateral Instrument to Modify Bilateral Tax Treaties
  • Diesel Refund for Food Manufacturers – Registration
  • Diesel Refund System
  • Different types of shares; ordinary versus preference shares
  • Different types of taxes
  • Directors vs Shareholders
  • Disposal of shares subsequent to a property development arrangement.
  • DISQUALIFICATION AS A QUALIFYING COMPANY UNDER SECTION 12R(4)(b)
  • Dividends Tax
  • 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
  • Donations tax implications on the issue of shares at nominal value to enhance B-BBEE credentials
  • Double Tax
  • Draft amendments to rules for the implementation of tobacco products related excise duties on nicotine and nicotine-substitute solutions in vaping products
  • Draft guide to the Employment Tax Incentive
  • 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
  • Employee Allowances for the 2023 Tax Year
  • Employees’ tax – Personal Service Providers and Labour Brokers
  • Employees’ tax (PAYE) on your pension or annuity
  • Employees’ tax in respect of an independent contractor
  • Employment Tax Incentive
  • Employment Tax Incentive Term Extended
  • Employment Tax Incentive (ETI), Corporate Income Tax (CIT) and others
  • Employment Tax Incentive Part 2
  • Employment tax incentives – students and the definition of employees
  • Estate Duty – part 1
  • Estate Duty – part 3
  • Estate Duty – part 2
  • Estates
  • Estates – ESTATE DUTY IMPLICATIONS ON KEY-MAN POLICIES
  • Excise Tax
  • Exclusion of certain companies and shares from a “GROUP OF COMPANIES” as defined in Section 41(1) of the Income Tax Act
  • 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
  • Guide for employers in respect of allowances (2024 tax year)
  • High wealth individuals and SARS disclosure
  • Home Office expenses, deductions and tax
  • How is the base fuel price calculated?
  • Hybrid Equity Interest on Third-Party Shares
  • IFRS and IFRS 3 – Business Combinations
  • Income Tax and Medical Tax Credits for the Individual
  • Income Tax and Medical Tax Credits for the Individual
  • Income Tax and the Individual
  • INDIVIDUAL ITR12 RETURN FOR DECEASED AND INSOLVENT ESTATES
  • Inheritance tax explained
  • Interest deductibility in South Africa
  • 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
  • Leasehold improvement allowance and Section 11(h) of the Income Tax Act
  • Liquidation
  • List of Qualifying Physical Impairment or Disability Expenditure
  • Mining and Petroleum Royalties and Taxation
  • 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 Air Passenger Tax System
  • New filing requirements for insolvent taxpayers
  • Non-compliance with laws and regulations – NOCLAR
  • Non-Executive Directors and VAT and PAYE
  • 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
  • NPOs, corrupt activities and the Financial Action Task Force (FATF)
  • NPOs, corrupt activities and the Financial Action Task Force (FATF)
  • 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
  • Prohibition of deductions in respect of certain intellectual property – part 1
  • Provident Funds
  • Public Benefit Organisations: Capital Gains Tax – part 1
  • Public Benefit Organisations: Capital Gains Tax – part 2
  • Public Interest Score
  • Public Schools and Income Tax
  • Publication of multilateral convention to implement the tax-treaty related measures to prevent base erosion and profit shifting (BEPS MLI)
  • PURCHASE OF DIFFERENT TYPES OF ANNUITIES AT RETIREMENT
  • 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
  • Renewable Energy Incentives
  • Residence Based Taxation and Foreign Employment
  • RESIDENT – PLACE OF EFFECTIVE MANAGEMENT
  • RETURNS TO BE SUBMITTED BY A PERSON IN TERMS OF SECTION 25 OF THE TAX ADMINISTRATION ACT, 2011 (ACT NO. 28 OF 2011)
  • Rules for the taxation of interest payable by SARS under Section 7E of the Income Tax Act
  • SARS and Tax Assessment Prescriptions
  • SARS Guide for Tax Rates/Duties/Levies (Issue 16)
  • SARS VAT Rulings Process Guide
  • SARS’ Official Functions
  • Savings vs Investments
  • Section 11D of the Income Tax Act – Research & Development (R&D) tax incentive’s proposed amendments
  • Section 13 of the Income Tax Act
  • Section 13 of the Income Tax Act No. 58 of 1962 – property investment and tax relief
  • Section 18A – Audit Certificates, Part 1
  • Section 18A – Audit Certificates, Part 2
  • Section 23H of the Income Tax Act, No 58 of 1962 – deductions claimed for prepaid expenditure
  • Section 25BB of the Income Tax Act – Taxation of REIT’s – “Real Estate Investment Trust”
  • Sections 225 and 360 of the NOCLAR provisions – Obligations for Professional Accountants
  • SECURITIES TRANSFER TAX
  • SECURITIES TRANSFER TAX IMPLICATIONS ON THE RE-USE OF COLLATERAL
  • SEZ’s or Special Economic Zones
  • Shareholder Liability For Tax Debts Of A Company
  • Small businesses and taxation
  • Solar panel tax incentive for individuals
  • Sole Proprietorship and Tax
  • Some changes made to the Taxation Laws Amendment Bill, 2020
  • Standard Turnover-based Method of Apportionment – Draft Binding Ruling for comment
  • Standard Turnover-based Method of Apportionment – Draft Binding Ruling for comment – part 2 – Exclusions
  • 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)
  • Supplier and Enterprise Development contributions and Taxation
  • Tax and retirement
  • Tax Avoidance and Income Tax Act
  • Tax Avoidance vs Tax Evasion
  • Tax Avoidance vs Tax Evasion – Infographic
  • Tax Compliance Status and international transfers for a non-resident
  • Tax Consequences of the Termination of an En Commandite Partnership
  • Tax Deductions (PAYE) on your Pension or Annuity
  • Tax Directives
  • Tax exemption for foreign employment income
  • Tax filing season starts on 01 July
  • Tax Free Investments
  • Tax Guide for Share Owners
  • Tax Guide for Small Businesses
  • Tax implications arising from the conversion of par value shares to no par value shares
  • Tax Implications for Resident Beneficiaries of a Foreign Pension Trust
  • Tax Incentives and Renewable Energy
  • Tax Incentives and their expiry date
  • Tax Incentives for Research and Development
  • Tax Obligations of Home Owners Associations (HOAs)
  • 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 treatment of spouses married in community of property
  • 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 Farming Operations
  • TAXATION OF REIT’s
  • TAXATION OF THE RECEIPT OF DEPOSITS
  • Taxation of the receipts of deposits – Part 2
  • Taxpayers and retention of records as per the Tax Administration and Companies Acts
  • Temporary application of new dwellings for exempt supplies simultaneously held by developers for taxable purposes
  • 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 DTI’s Special Economic Zones Tax Incentive Guide
  • 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 tax effects of your crypto assets
  • The two types of UIF claims during the COVID-19 lockdown explained
  • The Two-Pot Retirement System
  • The Unemployment Insurance Fund (UIF)
  • The Value-Added Tax Treatment of Debt Collection
  • Things to know about Section 18A donations
  • Trademarks,logos,slogans, intellectual property and the registration thereof
  • Transfer Pricing Methods – The Cost Plus Method
  • Transparency and Beneficial Ownership – Legal Entities and Legal Arrangements
  • Trusts
  • Trusts and taxation of the beneficiaries thereof
  • Turnover Tax
  • Turnover Tax – A quick test from SARS for individuals and companies
  • Types of Companies, Registration of them and financial reports and auditing
  • Understanding how SARS imposes admin penalties
  • Updates to the Taxation Laws of South Africa
  • Value-added tax (VAT)
  • Value-Added Tax Modernisation
  • VALUE-ADDED TAX TREATMENT OF ROUNDING DIFFERENCE IN CASH TRANSACTIONS
  • VAT on electronic services
  • VAT relief for importers in the time of the COVID-19 pandemic
  • Venture Capital Companies
  • Waiver of debt by an employer relating to the unwinding of a share purchase scheme
  • 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)
  • Withholding Tax on Royalties
  • Withholding Tax on Royalties (WTR)
  • Workmans Compensation
  • WSP & ATR submission
  • Zero-rated VAT items
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