Die bereddering van ‘n boedel is ‘n tegniese proses en dié dokument bied ‘n uiteensetting van relevante inligting aangaande die administrasie van ‘n boedel. Aanstel van ‘n eksekuteur Voordat die eksekuteur van ‘n boedel aangestel kan word, moet die Meester…
The determination of whether an individual ceases to be a tax resident in South Africa is based on the manner in which such an individual has been a tax resident in South Africa. If the taxpayer has been an ordinary…
There are different tax rules for South Africans working abroad on land and those out on the sea (oil rigs, etc.). Section 10(1)(o)(ii) applies to people working on land and section 10(1)(o)(i) to people working on boats, oil rig, etc….
National Treasury has changed the provision in the tax law that exempts South African tax residents from paying tax on income from foreign employment. Currently, anyone who renders services outside of South Africa for more than 183 days in a…
South African expats and South Africans working abroad temporarily are often unsure about whether they need to submit a tax return in South Africa. The important rule to keep in mind is that any person earning a South African sourced…
One of my clients has returned back after 5 years in the United Kingdom in the 1990s. He was working and has contributed to the National Insurance in the UK. He was told that one day turning 65 years he…
Tax returns for 2017 tax year that ended 28 February 2017, could be submitted from 1 July 2017. Taxpayers have time until November 2017 to submit it. South Africans that live and work abroad and who are only maybe once…
In terms of Section 35 A of the Income Tax Act 58/1962, with effect from 1 September 2007, Non-residents disposing of immovable property in South Africa are subject to a withholding tax of 7.5% (10% if it is a company or CC and 15% if it is…
South African taxpayers are able to submit their 2013 income tax returns from July 2013. Taxpayers need to make sure that they update their ID numbers and addresses on the return, as failure to do so may result in the…
Section 10(1)(o)(ii) exempts any remuneration received by or accrued to a person by way of any salary, leave pay, wage, overtime, bonus, gratuity, commission and fee if it is in respect of services rendered outside the Republic of South Africa…