May a personal liability company have shareholders who are not directors of the company; and do the directors have a choice whether they want to be shareholders of the company or not? Advocate L Hefer, Executive Chairman of Genesis Corporate Services CC, gives her expert opinion regarding these questions in terms of the Companies Act 2008.
TEMPORARY LETTING OF RESIDENTIAL FIXED PROPERTY BY A DEVELOPER
The curtains have come down on section 18B of the Value-Added Tax Act, No. 89 of 1991 (VAT Act). If you are a property developer or have property developers as clients you need to be aware that section 18B of the VAT Act ceased to apply from 1 January 2018.
MOET EK ‘N LEWENDE TESTAMENT TEKEN?
Voordat u kan besluit of u 'n lewende testament wil teken, moet u verstaan wat 'n lewende wil is. In wese is 'n lewende wil 'n dokument wat u onderteken as die tyd kom wanneer u nie vir uself kan praat nie.
PERSONEELNUUS
2018 is volstoom aan die gang. Buiten vir die werk, neem ons personeel deel aan die plaaslike besigheidsligas vir Krieket en vir Rolbal. Een van ons kollegas is met ‘n Ooievaarstee verras en ‘n ander kollega het die Half-Ysterman voltooi. Verder sien ons uit na Valentynsdag se vieringe.
THE RULES REGARDING PROVISIONAL TAX ESTIMATES, PROVISIONAL TAX PENALTIES AND INTEREST THAT MAY BE IMPOSED BY SARS
Provisional tax estimates, payments, deadlines, penalties and interest may be somewhat confusing for the tax-paying public. This article attempts to explain these concepts in layman terms.
HOW TO TREAT BITCOIN IN TERMS OF THE INCOME TAX ACT AND VAT, ARE THE PROFITS FROM BITCOIN TAXABLE?
Bitcoin is a type of digital currency in which encryption techniques are used to regulate the generation of units of currency and verify the transfer of funds, operating independently of a central bank. Our article addresses the questions on how to treat Bitcoin in terms of the income Tax Act and VAT.
DIE RISIKO’S OM SONDER ‘N TESTAMENT TE STERWE TE KOM
Die gevare en risiko’s en die gevolglike probleme wat ontstaan indien u sonder ‘n geldige Testament, m.a.w. Intestaat, te sterwe kom, is beslis nie beperk tot die voorbeelde wat ons in die artikel lys nie, maar hierdie is van die algemeenste situasies waarmee ons gereeld gekonfronteer word.
PERSONEELNUUS
2018 het aangebreek. Ons as personeel van FHBC is opgewonde om ook hierdie jaar vir u en u maatskappy diens van hoogstaande gehalte te lewer. Ons deel graag die laaste nuusbrokkies van Desember 2017 en wat vir Januarie voorlê.
THE VAT ACT AND PAYMENT ON LOAN ACCOUNT – WHAT DOES THE TAX COURT SAY?
Do payments on loan account constitute payment for purposes of the VAT Act? This question was recently considered by the Tax Court. We thus refer to applicable case law.
THINGS TO DO IN JANUARY……. @Home
What are the things you really need to check and do in January? Why January? Plainly because you probably will not have sufficient time during the rest of the year to attend to the small, petty stuff that might cost you money or waste your time.