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- Volume 2009, Issue 280, 2009
Tax Breaks Newsletter - Volume 2009, Issue 280, May 2009
Volumes & issues
Volume 2009, Issue 280, May 2009
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Can a penalty be subject to interest? : penalties
Source: Tax Breaks Newsletter 2009, pp 1 –2 (2009)More LessIs outstanding PAYE, for which an employer has become personally liable, a tax that has not been paid in full, or a penalty?
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Taxing issues
Author Steven JonesSource: Tax Breaks Newsletter 2009 (2009)More LessWhen an employer is held personally liable for employees' tax not deducted, the debate as to whether it is unpaid tax or a penalty, may seem academic.
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SARS' take on Personal Service Providers : employees' tax
Author Mmangaliso NzimandeSource: Tax Breaks Newsletter 2009, pp 3 –4 (2009)More LessA new SARS Interpretation Note outlines the principles SARS will apply in determining if an entity is a Personal Service Provider, and whether or not PAYE should be deducted from any payments made to one.
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Small business VAT headache : value-added tax
Author Monique VanekSource: Tax Breaks Newsletter 2009, pp 4 –5 (2009)More LessSARS' new registration requirements make it incredible onerous for small businesses to comply.
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Render only unto one Caesar : international tax
Author Steven JonesSource: Tax Breaks Newsletter 2009, pp 5 –7 (2009)More LessIn cross-border transactions, an amount may be taxable either in South Africa or in the foreign country, but not both.
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The scary truth about the new provisional tax rules : provisional tax
Author Doelie LessingSource: Tax Breaks Newsletter 2009, pp 7 –8 (2009)More LessRetiring lump sums, non-residents disposing of fixed property, and currency gains and losses all have an impact.
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New tax calculations for share incentive schemes : income tax
Author Edward Nathan SonnenbergsSource: Tax Breaks Newsletter 2009 (2009)More LessIncome tax is now payable on "phantom" share schemes.