Artikel 20A het met ingang van 1 Maart 2004 in werking getree. Hierdie artikel handel oor die omheiningsbepalings wat verhoed dat natuurlike persone hul belasbare inkomste verminder deur verliese uit sekondêre handel te gebruik.
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.
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.
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...
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...
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.
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...
The frustration experienced by taxpayers and the complexity of registering a trust as a taxpayer with the South African Revenue Service (SARS), has been widely publicised in recent years. Despite calls from industry bodies for a simplified approach...
The Small Claims Court provides a prompt and inexpensive way to resolve minor disputes. It is meant for the ordinary man and woman on the street who cannot afford civil litigation. In particular, the Small Claims Court can benefit the destitute and indigent in South Africa to be able to access...
Daar is soveel om voor dankbaar te wees met die sluiting van die derde kwartaal. Die winter wat uiteindelik agter die rug is, die son wat elke dag warmer skyn en die fluisters van vakansieplanne wat al gehoor kan word. Ons kan net terugkyk en sien hoe geseënd ons was met die milde reën...