Section 10(1)(e)(i) of the Income Tax Act states the first requirement for tax compliance which consequently gives rise to the need for a Body Corporate, a Share Block scheme and Association of people to register as a taxpayer. A body corporate automatically receives exempt income status in terms of these sections, but a home owners’ association needs to apply for exemption.
Om u Testament-sake op datum te bring is beslis ‘n stap in die regte rigting, maar die belangrikheid om ook u Eksekuteur reg te kies, kan nie genoeg beklemtoon word nie.
Met die aanbreek van die vlak-3 inperkings was beraam dat ongeveer 8 miljoen persone vanaf 1 Junie 2020 na hul werksplekke kon terugkeer. Is u maatskappy gerat vir hierdie terugkeer?
So many things have changed during the last few months and we had to adapt to a “new” kind of normal, in order to keep going forward. One of the things we have started to use much more during lockdown, are electronic signatures.
As a relief measure, during the Covid-19 pandemic, the South African Revenue Service (hereafter SARS) has announced that the tax filing season has been postponed to the 1st of September 2020, and is not opening on the 1st of July 2020.
Die restant van ‘n boedel word eers bepaal nadat administrasiekoste, laste en eise, onderhoudseise van minderjariges en die nagelate gade, pre-legatarisse, legatarisse en restant erfgename vereffen is. Indien u dus wil verseker dat iemand ‘n spesifieke voordeel uit u boedel ontvang, sal dit raadsaam wees om die bedrag of bate by wyse van ‘n legaat aan ‘n pre-legataris of legataris te bemaak.
COVID-19 forseer ons om nuut te dink, die lewe in oënskou te neem, en die eersdaagse omhelsing van ‘n vriend of vriendin as kosbaar te beskou. Ons personeel het kantore tuis ingerig en woon, werk en oefen nou tuis. Twee kollegas het hulle stories oor hulle tuiskantoor en COVID ervaring met ons gedeel.
So, you have arranged payment holidays for your car loan, some of your annuities, credit card and other debt - but what about your rent?
Feeling overloaded with all the Covid-19 information? For a break-down of the latest Covid-19 tax and financial relief measures, what it entails and how to make use thereof, read our article.
Die huidige toestand van “afsondering” skep uiteraard verskeie uitdagings. Die korrekte ondertekening van ‘n Testament in hierdie periode bly egter krities belangrik om te verseker dat die dokument wel geldig is. Die Engelse weergawe van die artikel volg onderaan.
