June 3, 2019

Belasting op buitelandse indiensnemingsinkomste (“Expat tax”)

Artikel 10(1)(o)(ii) bied verligting aan belastingbetalers om nie op buitelandse indiensnemingsinkomste (“employment income”) belas te word nie aangesien die buitelandse maatskappy reeds LBS / belasting op […]
June 3, 2019

Tax on foreign employment income (“Expat tax”)

Section 10(1)(o)(ii) provides relief to taxpayers by not taxing foreign employment income, as the foreign company is already deducting PAYE / tax on that income. However, […]
June 3, 2019

Wie moet vir u kinders sorg na u dood?

Die Kinderwet, 38 van 2005 (hierna verwys as die Kinderwet) beheer die wetgewing met betrekking tot die versorging, kontak en beskerming van kinders. Die rigsnoer, in […]
June 3, 2019

Corporate Governance: Removal of Director vs Voluntary Resignation of Director

In terms of the Companies Act No 71 of 2008 (“the Act”), a director may be removed either by the shareholders or by the board of […]
May 31, 2019

Korporatiewe Beheer – Voorgestelde wysigings aan die maatskappywet

Die Wysigingswetsontwerp op Suid-Afrikaanse Maatskappye (“die Wetsontwerp”) is op 21 September 2018 vir publieke kommentaar gepubliseer. Wesenlike wysigings aan die bestaande Maatskappywet No 71 van 2008 […]
May 31, 2019

Can a handshake be trusted?

A verbal or gentlemen’s agreement is simple and convenient, especially when a transaction is deemed to be straightforward and uncomplicated. Although it is general practice to […]
May 31, 2019

The positive characteristics of millennials

Generation cohorts are composed of groups of individuals who were born and raised in the same period and thus share some unique characteristics and experiences from […]
May 31, 2019

2019 Begroting en belasting: Sekere wysigings om van kennis te neem

Verlede maand se begrotingsrede het minimale veranderinge in persoonlike belastingtabelle, belastingkoerse van trusts, maatskappye en BTW tot gevolg gehad, net om ’n paar te noem. Daar […]
May 31, 2019

Artikel 7(C) vir Jan Alleman

Die Nasionale Tesourie en die Suid-Afrikaanse Inkomstediens (SAID) het belastingwetgewing in werking gestel wat van toepassing is op lenings toegestaan aan trusts en/of maatskappye waar daar […]
May 31, 2019

How to succeed as an entrepreneur

“A person who sets up a business, taking on financial and other risks in the hope of profit”, is called an entrepreneur. Synonyms include hustler, wheeler-dealer, […]
May 31, 2019

Personeelnuus

Nuwe werknemers Op 14 Januarie 2019 het ons vir Dirk du Toit in die Rekeningkunde Departement as bestuurder verwelkom. Dirk kom oorspronklik van die Ouplaas-distrik tussen […]
May 31, 2019

2019 Budget update

Op Woensdag 20 Februarie 2019 was alle oë op die Minister van Finansies in die Parlement, waar hy sy begrotingsrede gelewer het. Gegewe die feit dat […]
May 31, 2019

Benefits of “the cloud” you probably have not yet considered

Technology has influenced a whole new vocabulary over the last few years, especially with relevance to the financial sector. How many people would have been able […]
May 31, 2019

Korporatiewe beheer-‘n refleksie

Die begin van 2019 het aangebreek en ons het dit goedgedink om ‘n kort opsomming aan u te verskaf van belangrike aspekte aangaande korporatiewe beheer wat […]
May 31, 2019

Deadlines for individuals and administrative fines

The tax season opened on 1 July 2018 and the deadlines for the current tax season were as follows: Type of taxpayer Channel Deadline All taxpayers […]