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- Volume 2012, Issue 312, 2012
Tax Breaks Newsletter - Volume 2012, Issue 312, January 2012
Volumes & issues
Volume 2012, Issue 312, January 2012
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SARS' final word on Section 45 : group taxation
Author Monique VanekSource: Tax Breaks Newsletter 2012 (2012)More LessGroups can again move around assets tax-free - but there's a catch.
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Taxing issues
Author Steven JonesSource: Tax Breaks Newsletter 2012 (2012)More LessOne of the biggest fears of employees working for smaller concerns is that PAYE may be deducted from their salary, but not paid over to SARS. Will SARS still give them the credit for the tax deducted?
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PAYE not paid over : is the employee still credited? : employees' tax
Author Ruaan Van EedenSource: Tax Breaks Newsletter 2012, pp 2 –3 (2012)More LessEmployees are not penalised by their employer's noncompliance, provided certain procedures are followed.
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Different VAT regimes are as diverse as Africa itself : value-added tax
Author Charles De WetSource: Tax Breaks Newsletter 2012, pp 3 –4 (2012)More LessDiversity of VAT laws makes compliance difficult for multinationals.
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Radical changes to trust governance : trusts
Author Madelein MaraisSource: Tax Breaks Newsletter 2012, pp 4 –5 (2012)More LessInitial beneficiaries of a trust have to be consulted when amendments are made to a trust deed.
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Investing into Africa directly, or via Mauritius (Part 2) : international tax
Authors: Stephan Spamer and Dylan ButtrickSource: Tax Breaks Newsletter 2012, pp 5 –6 (2012)More LessIn Part 2 of this article, the option of head-quartering the international operation in South Africa is discussed.
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SARS battens down the hatches on bank details : fraud mitigation
Author Grant LloydSource: Tax Breaks Newsletter 2012, pp 6 –7 (2012)More LessSARS implements new procedures and processes to protect taxpayers from fraud on SARS accounts.
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What SARS is asking of businesses : employees' tax
Author Hanneri FerreiraSource: Tax Breaks Newsletter 2012 (2012)More LessExpanded questionnaires are being issued to businesses, presumably for audit purposes.
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Tax on medical expenses to be changed : income tax
Author David WarnekeSource: Tax Breaks Newsletter 2012 (2012)More LessA hybrid system for taxpayers under the age of 65 years is proposed.