Ingevolge Artikel 4 van die Boedelbelastingwet No 45 van 1955 word sekere aftrekkings (sg. kortings) van die netto waarde van ’n boedel toegelaat ten einde die finale waarde van ’n boedel vir belastingdoeleindes te bepaal. Hierdie Artikel is onlangs gewysig. Die meeste mense is vertroud met die volgende twee kortings: korting vir alle eiendom wat…
Read MoreMany companies are finalising their financial statements for the year ended 28 February 2009, while previous exchange control approvals for local borrowings by ‘affected persons’ expire on 31 August 2009.
Read MoreOne of the most important reasons for a proper estate plan is to minimise estate duty and any possible capital gains tax liability.
Read MoreDo you wish to make a corporate social investment (such as a bursary scheme for underprivileged persons), but don’t know whether it will qualify for a tax deduction?
Read MoreEen van die belangrikste wysigings aan die Maatskappywet wat gedurende die jaar in werking getree het, is die vrystelling van statutêre oudit vir maatskappye wat nie as openbare weldaadsorganisasies (non-public benefit organisations) geklassifiseer is nie.
Read MoreRecent publicity regarding the removal of the chief executive officers of Escom, Armscor and Athletics South Africa (ASA) once again placed the duties and liabilities of company directors in the spotlight.
Read MoreSigned by the President in April, the Consumer Protection Act (COPA) is now officially law and will come into full force on 29 October 2010.
Read MoreHave you ever considered replacing the electrical geysers of your B&B with a more energy-efficient alternative such as solar energy but have been discouraged by the substantial capital expenditure?
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