Monthly Archives: June 2015

IMPLICATIONS OF ESTATE DUTY

Estate duty is charged on the dutiable value of the estate in terms of the Estate Duty Act. The general rule is that if the taxpayer is ordinarily resident in South Africa at the time of death, all of his/her … Continue reading

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THE VALIDITY OF TAX INVOICES – IT IS YOUR RESPONSIBILITY

The audits of Value-Added Tax (VAT) returns by the South African Revenue Service (SARS), have increased the focus on the validity of tax invoices for the purposes of VAT. A VAT vendor submitting VAT returns is responsible for ensuring that … Continue reading

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POPI ACT

The Protection of Personal Information Bill, which will soon become law and is commonly referred to as POPI, seeks to regulate the processing of personal information. It must be read with other relevant statutes such as:   Electronic Communications and … Continue reading

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TAX TERMS USED IN THE MEDIA: DO YOU KNOW WHAT THEY MEAN?

Reading material on the topic of tax does not make for light, relaxing reading. A reader can easily feel lost if he/she does not keep up to date with the meaning of the new terms and phrases which are introduced … Continue reading

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