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n Professional Accountant - Is SARS really empowering Small Business? Effectiveness of Section 12e

Volume 2011 Number 1
  • ISSN : 1680-7537

Abstract

Extracted from text ... Is SARS really empowering Small Business? Effectiveness of Section 12e Sharon Smulders | Department of Taxation, University of Pretoria Prof Ruanda Obernolzer | Department of Taxation, University of Pretoria Sharon Smulders Prof Ruanda Obernolzer As mentioned in our previous article (The Professional Accountant, May 2006) Government is continuously targeting small businesses as future growth and employment generators. Section 12Eofthe Income Tax Act provides for a special dispensation applicable to Small Business Corporations. Section 12E has been amended on various occasions. For the purposes of this article the section will be considered in respect of years of assessment ending on or after 1 April 2005. The details ..

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/content/account/06/1/EJC16637
2011-06-01
2019-10-16

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