The Employment Tax Incentive Act 26 of 2013 (the Act), was promulgated on 18 December 2013 and came into effect on 1 January 2014. The Incentive Plan has recently been […]
P.A.Y.E
PAYE-AS-YOU-EARN (PAYE) Penalties
Pay-As-You-Earn (PAYE) penalties are imposed on employers in terms of the Fourth Schedule to the Income Tax Act of 1962 [the Act], read with Chapter 15 of the Tax Administration […]