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taxation

July 26, 2022July 26, 2022 Marc DerfoldyIncome Tax Act

TAX

Rules for the taxation of interest payable by SARS under Section 7E of the Income Tax Act

I, for one, never wish to pay SARS more tax than necessary. In fact, we pay too much in comparison with worldwide averages. This article explains how Section 7E of […]

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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)
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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
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Being Audited or Selected for Verification by SARS
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Business Rescue
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Carbon tax rate increase
Carbon Tax update – September 2020
Clarifying the interaction between the Employment Tax Incentive and Special Economic Zone provisions
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)
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Corporate Income Tax Rates in South Africa
Corporate Income Tax Returns
Corporate Tax Statistics
Corporate Taxes
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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
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Deregistration of Tax Types – part 1 of 2
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DISQUALIFICATION AS A QUALIFYING COMPANY UNDER SECTION 12R(4)(b)
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Dividends tax: proposed amendments to the taxation of manufactured dividends
Donations made to Public Benefit Organisations (PBOs)
Donations Tax
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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
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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-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
Liquidation
List of Qualifying Physical Impairment or Disability Expenditure
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Section 13 of the Income Tax Act
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