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[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...

[FAQ] The term “consultant” when assessing the S12...

16 April 2021
Corporate Tax

Company C has two sources of income streams – one does recruitment of candidates for the placement a...

[FAQ] Capital gains tax where payment is received...

12 April 2021
Capital Gains Tax

A taxpayer resigned as a beneficiary of a trust, and as part of the agreement, “sold” her use of the...

[FAQ] Section (10)(1)(o) where medical treatment i...

09 April 2021
Individuals Tax

A taxpayer is on sick leave and receives treatment outside South Africa and is therefore out of the...