A person can only register for VAT if they are carrying on an enterprise. A “person” is defined in the VAT Act and includes, but is not limited to, an […]
Taxation of Foreigners Working in South Africa, Part 5
Source: SARS Guide “LAPD-IT-G21-Guide-on-the-Taxation-of-Foreigners-working-in-South-Africa” The purpose of this guide is to inform foreigners working in South Africa and their employers about their income tax commitments as well as to provide […]
Tax Exemption Guide for Recreational Clubs – Issue 5 (2025), part 3 – Administrative provisions of the Tax Administration Act
This is article 3 in a series of articles discussing the updated Tax Exemption Guide for Recreational Clubs published by SARS. Administrative provisions – Tax Administration Act The TA Act […]
Taxation of Foreigners Working in South Africa, Part 4 — Benefits
Source: SARS Guide “LAPD-IT-G21-Guide-on-the-Taxation-of-Foreigners-Working-in-South-Africa” The purpose of this guide is to inform foreigners working in South Africa and their employers about their income tax commitments as well as to provide […]
Taxation of Foreigners Working in South Africa, Part 3
Source: SARS Guide “LAPD-IT-G21-Guide-on-the-Taxation-of-Foreigners-working-in-South-Africa”. The purpose of this guide is to inform foreigners working in South Africa and their employers about their income tax commitments as well as to provide […]
Taxation of Foreigners Working in South Africa, Part 2
Source: SARS Guide “LAPD-IT-G21-Guide-on-the-Taxation-of-Foreigners-working-in-South-Africa”. The purpose of this guide is to inform foreigners working in South Africa and their employers about their income tax commitments as well as to provide […]
Tax Exemption Guide for Recreational Clubs – Issue 5 (2025), part 2 – Other applicable tax liabilities
This is article 2 in a series of articles discussing the updated Tax Exemption Guide for Recreational Clubs published by SARS. Other applicable tax liabilities Provisional tax Provisional tax is […]
Tax Exemption Guide for Recreational Clubs – Issue 5 (2025)
This article extracts some basic information from the updated SARS Guide – Issue 5, not covered in a previous article published in 2021 on www.fincor.co.za named “Recreational Clubs and Taxation”. […]
Taxation of Foreigners Working in South Africa
Source: SARS Guide “LAPD-IT-G21-Guide-on-the-Taxation-of-Foreigners-working-in-South-Africa”. The purpose of this guide is to inform foreigners working in South Africa and their employers about their income tax commitments as well as to provide […]
Game Farming and the Income Tax Act
Source: INTERPRETATION NOTE 69 (Issue 4) dated 26 June 2025Income Tax Act 58 of 1962, Section 26 and the First Schedule Section 26(1) provides that the taxable income of any […]