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Working from home and claiming home office expense...

14 July 2021
Individuals Tax

To answer the questions of who, when and what would qualify for a deduction, the SARS has issued gui...

The tax treatment of crypto asset transactions

14 July 2021
Individuals Tax

Among these are questions surrounding the tax treatment of crypto asset transactions which have incr...

[FAQ] Fees paid to a business rescue practitioner

08 July 2021
Corporate Tax

Are the fees paid to a business rescue practitioner tax deductible?

[FAQ] Documentation necessary to prove the base co...

05 July 2021
Tax Administration

A taxpayer acquired assets a while ago however he does not possess invoices to prove the amount. Are...

[FAQ] Tax-free investment made on behalf of a mino...

02 July 2021
Individuals Tax

A taxpayer opened a tax-free investment for his 2-year old daughter in her name. Is this declared in...

[FAQ] Medical expenses paid on behalf of an employ...

28 June 2021
Individuals Tax

On compassionate grounds, the employer paid doctor's consultations and tests for an employee, who is...

[FAQ] Employment Tax Incentive and connected perso...

23 June 2021
Payroll

Would a taxpayer be eligible to register his son under the business ETI or is he considered to be a...

[FAQ] Tax consequences of loans between group comp...

21 June 2021
Corporate Tax

What are the tax consequences for both Company A and Company B if Company A either capitalizes the l...

[FAQ] The donation of a property by a company to a...

18 June 2021
Capital Gains Tax

A company wants to transfer this property into a Trust so that the property becomes a protected asse...

[FAQ] Input tax on the acquisition of courtesy mot...

10 June 2021
VAT

A taxpayer operates an auto body repair shop. He purchased vehicles under lease agreements. Is there...

[FAQ] Input tax on capital equipment acquired befo...

04 June 2021
VAT

A company registered in 2016 and bought capital equipment. The equipment was fully written-off for i...

[FAQ] VAT on fuel charged by a logistics company

28 May 2021
VAT

Can a logistics company split its charges to customers on its tax invoices into two different compon...

[FAQ] Surety upon the submission of an amendment t...

26 May 2021
Customs and Excise

A taxpayer, who is a wine merchant, is registered for a bonded warehouse. The operations moved from...

[FAQ] Income tax deduction with regards to bursari...

20 May 2021
Corporate Tax

A large corporation wishes to make bursaries available to its staff. They have been approached by a...

[FAQ] Input tax on the purchase of plastic from bi...

18 May 2021

A taxpayer is a registered VAT vendor and has a business of recycling plastic. He buys the plastic f...

[FAQ] The tax implication of a foreign branch

14 May 2021
International Tax

A taxpayer (SA retail company) opened a branch in the United States of America (USA). The branch wil...

[FAQ] The tax implication of money received to pre...

11 May 2021
VAT

The company started an initiative whereby they prepare meals and distribute it to people in need. Th...

[FAQ] VAT on the export of second-hand goods

07 May 2021
VAT

Can second-hand goods be exported at zero-rate of VAT?

[FAQ] A payment arrangement during existing VAT di...

04 May 2021
Tax Administration

A VAT vendor has a substantial amount of VAT outstanding. He wishes to make a payment arrangement wi...

[FAQ] Electronic services supplied to non-resident...

30 April 2021
VAT

A South African VAT vendor supplies online advertising, advertising space via Google and Facebook an...

[FAQ] Connected persons and the waiver of loans

28 April 2021
Corporate Tax

Two companies with loan accounts between them are connected persons. The one company liquidated duri...

[FAQ] The tax implication when cryptocurrency is s...

23 April 2021
Capital Gains Tax - Individuals Tax

It is stated that income on cryptocurrency that was mined will be taxed when income is received/accr...

[FAQ] Withholding tax calculation for foreign spor...

21 April 2021
Corporate Tax

Foreign sportspersons are managed by a company in the Netherlands who invoices a South African compa...

[FAQ] Section 6B tax credits for an individual tha...

19 April 2021
Individuals Tax

A taxpayer is over 65 years old and is not a member of medical aid/ hospital plan. Can an individual...