Blogs
Maart 2019
Na 'n lekker Desember-vakansie is almal weer terug op hul pos, uitgerus en reg vir die 2019 jaar. Ook maar vinnig uit die blokke met die belasting Jaareinde. HVM as ‘n span sien uit om die uitdagings van die jaar saam aan te pak.
Tax on retirement lump sums
Determining the tax consequences in respect of any lump sum benefits from retirement funds can be complex and various legislative changes have been incorporated over the last few years, to regulate and align the tax treatment of these benefits.
The VAT consequences of change in intended use of goods
It happens ever so often that a business would purchase goods, and subsequently apply those goods in a different manner than it had initially intended to at the time that those goods were acquired For example, a sole proprietor dealing in motor vehicles may decide to take one of those vehicles...
S129 notice to the consumer and “delivery”
There are many reasons why a consumer may default in his payments to a credit provider. Notwithstanding these reasons, the credit provider must follow certain procedures to enforce the agreement. The first step, is for the credit provider to deliver to the consumer a written notice...
Desember 2018
With summer officially upon us, one can’t help but to wake up earlier than normal and start the day with a smile on your face. As 2018 draws to a close everyone is working themselves to the bone, trying to tie up any loose ends before venturing off to their much-deserved vacation or staycation if you will.
When should financial statements be audited, reviewed or compiled?
The Companies Act of South Africa (the Act) requires all companies to prepare financial statements within 6 months after the end of its financial year. A very popular question among business owners with regards to financial statements is whether the statements...