Are buyers of property responsible for the payment of outstanding municipal debt run up by the previous owner of the property? The short answer is “Not anymore”. For the long answer please read the rest of this article. What happened in the past Municipalities had to issue rates clearance certificates without which a property couldn’t […]
Korttermyn versekering: Gevolge van onder- of oorversekering
Sommige mense glo in korttermyn versekering, ander weer nie. Indien u wel daaraan glo om korttermyn versekering uit te neem, moet u seker maak dat u bates nie onder- of oorverseker is nie. Indien u bates oorverseker is, beteken dit u betaal onnodige premies vir dekking wat u nie sal kan eis nie. Indien u […]
Taxation of trusts
In the budget speech during February 2013 the minister of finance mentioned that the taxation of trusts will come under review to control abuse. In the 2013 budget review published by National Treasury the following was said regarding the taxation of trusts. To curtail tax avoidance associated with trusts, government is proposing several legislative measures […]
SAID BTW-ondersoeke en oudits
Dit is deesdae ‘n algemene verskynsel vir ondernemers om ‘n kennisgewing vir ‘n BTW-ondersoek vanaf die SAID te ontvang, wat die ondernemer versoek om binne 21 dae ondersteunende dokumentasie ten opsigte van ‘n spesifieke BTW201 opgawe te voorsien. Indien die ondernemer versuim om hierdie dokumentasie in te dien, kan die SAID ‘n addisionele aanslag uitreik […]