Know your terminology – Taxation

Post List

• 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
• Application of proviso to Section 8EA(3) of the Income Tax Act
• 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
• Block exemption regulations for small, micro and medium-sized businesses
• 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
• Global Minimum Tax Act
• Goodwill – Capital Gains Tax and Accounting
• Government Employees Pension Fund and Child Pension
• Guide for employers in respect of allowances (2024 tax year)
• Guide for employers in respect of fringe benefits – 2025 update
• Guide for employers in respect of fringe benefits – 2025 update, article five – INSURANCE POLICIES, EMPLOYEE’S DEBT, MEDICAL SCHEME CONTRIBUTIONS, AND MEDICAL COSTS
• Guide for employers in respect of fringe benefits – 2025 update, article three – FREE OR CHEAP SERVICES, INTEREST, AND DEBT
• 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
• Income tax return for Trusts – part 1
• 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 GUIDE ON THE SOLAR ENERGY TAX CREDIT PROVIDED
• 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 impermissible tax avoidance
• Tax consequences of impermissible tax avoidance
• 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 in South Africa
• 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 Five Transfer Pricing Methods
• 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
• Wear-and-tear or Depreciation Allowance
• 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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