January 31, 2019

Form requirements for objections

Dispute resolution with the South African Revenue Service (SARS) generally has a two-pronged approach. Firstly, taxpayers must present their case on the merits – this will […]
August 17, 2018

Employees’ tax (part ii): are you a labour broker for tax purposes?

The deduction of employees’ tax is dependent upon three elements being present. These elements are all defined in the Fourth Schedule to the Income Tax Act[1] […]
July 18, 2018

Employees’ tax (part 1): Personal service providers

For there to be an obligation for PAYE to be withheld is typically dependent on three elements being present. These elements are all defined in the […]
May 17, 2018

IMPORTANT NOTIFICATION: Employer Annual Reconciliation Due

When should it be paid? The Employer Annual Reconciliation starts on 1 April 2018 and employers have until 31 May 2018 to submit their Annual Reconciliation Declarations […]
April 12, 2018

Fringe benefits provided to employees

The Seventh Schedule to the Income Tax Act[1] lists various benefits that employers may grant to employees which will attract income tax for the employee,[2] and […]
March 23, 2018

Tax consultancy services: A fringe benefit?

A recent judgment of the Tax Court sitting in Pretoria[1] highlighted yet again the very broad nature of the employment fringe benefit regime governed by the […]
November 13, 2017

Third provisional tax payments

Provisional taxpayers are required to submit two returns annually: one after six months from the start of the relevant year of assessment, and again one on […]
August 23, 2017

Dire provisional tax penalties on underestimation of income

Provisional taxpayers are generally those taxpayers who earn income from sources other than a salary. In other words, PAYE is not deducted from these other sources […]
May 12, 2017

Registering for provisional tax

Many taxpayers file their tax returns on an annual basis unaware thereof that they may be regarded as provisional taxpayers in terms of the Income Tax […]