SOUTH AFRICAN EXCHANGE CONTROL AND INDIVIDUALS
It is a new year with new opportunities and challenges.…
Types of supplies for VAT purposes
The type of supply made by the vendor determines the…
What is Value-Added Tax?
Value-Added Tax (“VAT”) is a destination-based-consumption-type tax. It means that…
HOW DO I CEASE TO BE A TAX RESIDENT OF SOUTH AFRICA?
Determining how you cease to be a tax resident of…
Deemed disposal with ceasing to be a resident
Where a person ceases to be a tax resident in…
SA tax residents need to disclose worldwide income
South African tax residents (such as natural persons, companies and…
DID YOU RECENTLY SELL YOUR PROPERTY?
Here is what you need to know…the capital gain realised…
Administrative non-compliance penalties
Administrative non-compliance penalties are typically levied where a taxpayer had…
Travel Allowance tax deductions
A travel allowance, in terms of section 8(1)(b) of the…
A commission earner – claiming expenses
The position for commission earners is similar to that of…