May 22, 2017
Dividends received by a South African taxpayer are generally exempt from income tax. The major exemption though being dividends received from so-called REITs (these being some […]
- Filter by
- Categories
- Tags
- Authors
- Show all
- All
- Accounting
- BEE
- Business
- Contracts
- Debt
- Employment Law
- Estate Planning
- Finance
- Foreign Exchange
- Harbour Wealth
- Internal news
- LabourNet
- Law
- Legal
- Loans
- News
- POPI
- Property
- SARS
- Tax
- Tax Services
- Trusts
- Uncategorized
- VAT/Tax
- Wills
- All
- 2018 tax-filing season
- 31 October
- a fiduciary capacity
- A.I
- A&P services
- Access
- Accountability
- accountant
- Accounting
- Accounting Standards
- Act
- Administering
- administration
- advantages
- Adviser
- Advisory
- Agreement
- airtime vouchers
- Allowance
- ALSI
- Amalgamations
- Amendment Bill
- Announcement
- Annual Cost
- annual exclusion
- artificial intelligence (AI)
- assessment
- asset
- Asset growth
- asset-for-share transaction
- Assets
- Audit
- Auditor-General
- Automation & Technology
- Aware
- Backdating
- bad debts
- Bank
- Bank loan
- BBBEE
- BEE
- Belinda
- beneficiaries
- Benefits
- BGR55
- Bill of Rights
- Binding Class Rulings
- Binding General Rulings
- Binding Private Rulings
- Bitcoin
- bitcoins
- Black
- Bond
- Bond Repayments
- Bookkeeping
- Borrowing
- Brexit
- Brincon
- Britain
- Budget
- Budget Speech
- Bursaries
- business
- business agreements
- Business Expansion
- Business Management
- Business owners
- business partners
- business processes
- business rescue plan
- Businesses
- Cape Town Tax Court
- capital allowances
- Capital assets
- Capital gain
- capital gains
- capital gains tax
- Cash
- cash flow
- Certificate
- CGT
- Challenge
- CIT
- Claim
- claimant
- client relations
- climate change
- Codes
- Collective Investment Schemes Control Act
- Commercial documentation
- commissioners
- common-law
- communication
- companies
- Companies Act
- company
- Competition Act
- competitive market
- Compliance
- Comprehensive Data
- consequences
- Consult
- consumer
- contingency plan
- contracts
- Control
- convert preference shares
- conveyancer
- Corporate
- Costs
- Council for Scientific and Industrial Research (CSIR)
- court
- COVID-19
- COVID-19 Tax Relief
- credit bureaus
- credit card fraud
- Credit quality
- credit score
- Creditors
- criminality
- crisis
- Crypto
- Cryptocurrency
- cryptography
- current trends
- Customer
- Customs and Excise Act
- cyberattack
- cybercrime
- cybercriminals
- Cybersecurity & Privacy
- cybersecurity practices
- data analytics
- data assets
- Data breach
- Data leak
- data protection
- data protection regulations
- Data-driven culture
- Deadlines
- death
- death certificate
- Debt
- debt recovery
- debt written off
- deceased estate
- Deciphering
- deduction
- Deductions
- defendant
- Delegating
- Depreciation
- Depression
- deregistration
- details
- Development
- Diageo SA
- Diesel Refund Scheme
- digital security infrastructure
- Direct exports
- Directors
- disadvantages
- discuss
- dismissal
- dispute
- dispute resolution
- disputes
- Dividends
- Dividends Tax
- Divorce
- Documentation
- documents
- Domestic Treasury Management Company
- Donations Tax
- Double Tax Relief
- Draft Taxation Laws Amendment Bill
- duty
- e-filing
- E-signatures
- eco-friendly
- economic growth
- economic growth in South Africa
- Economy
- eFiling
- electrical compliance certificate
- Electrical Installation Regulations
- electronic
- electronic documents
- Electronically
- embrace change
- Emergency
- emigration
- EMP501
- Employee
- Employee Benefits
- Employee Burnout
- employee cost recoveries
- employee share schemes
- employees
- employer
- employer companies
- employers
- Employment
- employment contract
- employment income
- employment tax incentive
- Employment Tax Incentive Act
- enforcement
- Entities
- environment
- equity-settled scheme
- Eskom
- ESOPs
- estate
- Estate Duty
- estates
- ETI
- ETI schemes
- EU
- European
- evidence-based decision-making
- Exemption
- Expat Tax
- expenditure
- Expenses
- Export
- Factual Findings
- Failing
- family trust
- FAQ
- Farming
- Fee
- Feedback
- FICA
- Finance
- Finance Minister
- Finance Minister Tito Mboweni
- Finances
- financial
- financial information
- Financial Plan
- Financial Planner
- Financial ratio
- Financial Statements
- financially distressed
- fixed property
- Flexible
- Flow
- foreign dividends
- foreign jurisdiction
- forfeitable share awards
- framework
- Fraud
- Free
- fringe benefit
- Funding
- Funds
- Galbraith Rushby
- generational wealth
- Gift vouchers
- Global Standard
- goods and services
- green business
- Gross Domestic Product
- gross income
- group relief provisions
- Growth
- Growth Sector
- Hacker
- Harbour Wealth
- hatchbacks
- Headline earnings
- Health
- High Court
- holding company
- home
- Home Office
- home owner
- Human Resources
- Hunters
- hybrid work
- IASB
- IFRS
- IFRS 15
- IFRS 9
- Immigrants
- immovable property
- Improve employee morale
- incarceration
- incentive
- incentives
- Income
- income statement
- income tax
- Income Tax Act
- income tax assessments
- income tax liability
- Income Taxes
- Incomepass
- Indirect exports
- individual taxpayers
- Information officer
- Initiative
- Insolvency Act
- Insurance
- insurance policy
- inter vivos trust
- interest exemption
- Invest
- investing
- Investment
- Investments
- Investor
- Investors
- invoices
- ITA
- ITC24614
- ITR12T
- July
- justice
- Labour Relations Act
- Landscape
- Last Will and Testament
- Laws Amendment Bill
- leadership
- Ledger
- Legal
- legal personality
- legislation
- Legislative provisions
- Letters of Executorship
- Limit
- liquidation distribution
- Liquidation value
- Liquidity
- Liquidity and funding
- litigation
- Living will
- loan
- loan account
- Loan accounts
- loan repayments
- Loans
- Logbook
- losses
- LUCRO
- Lump sum
- malware
- Manage
- managerial experience
- Marital Regimes
- Market
- Market uncertainty
- Marketing
- Matrimonial Property Act
- Measure
- Medical
- medium
- Men
- misconduct
- Money
- Monitored
- mortgage
- Moving costs
- multitasking
- municipality
- National Budget Speech
- National Credit Act
- National Treasury
- National Treasury (NT)
- networking skills
- no assets
- no longer trading
- Non-capital
- non-compliant
- non-resident seller
- October
- office expenses
- Online
- online banking apps
- Organizations
- overworking
- Owner
- Ownership
- pandemic
- partnership
- Pay
- Pay-As-You-Earn
- PAYE
- PAYE collection
- payment
- Payroll
- PBO
- Pension
- Personal Finance
- personal information
- Personal Tax
- phishing
- Plan
- Planning
- Planning your estate
- Players
- POPI
- POPI Act
- POPI Act compliance
- POPI Act compliant
- POPIA
- POPIA compliance
- Power of Attorney
- Practical considerations
- Practice Note 31.2
- Practitioner
- privacy
- Problem
- Problems
- Product
- Productivity
- profit
- profitability
- Profits
- Property
- Property Investments
- Property leasing
- Protection of data
- Protection of Personal Information Act
- Provisional tax
- PSP
- Public Audit Amendment Act
- Public Protector Act
- Purchases
- Rated
- Ratios
- Recons
- record of review
- Records
- recycle
- Register
- remote work
- remuneraation
- Renewable energy
- Reports
- Republic of South Africa
- residential fixed property
- resignation
- resignation notice
- Resolution
- retail shopping voucher
- Retirement fund
- retirement funding
- Returns
- revenue
- rights
- ring-fencing provisions
- Risks
- Sage One
- SAICA
- salary income
- SARB
- SARS
- Sasol Group
- SCA
- Scam
- scams
- Scholarships
- school fees
- SDL
- Section 12C
- Self-invoice
- Selling price
- services
- share incentive schemes
- share price
- share transaction
- Shareholder
- shareholder transaction
- shareholders
- shares
- Skills
- Small and Medium-Sized Entities
- Small business
- small claims court
- smart accounting systems
- SMEs
- SOA
- solar energy
- sole poprietor
- Solvency
- South Africa
- South African insurance industry
- South African Reserve Bank
- South African Revenue Service
- South African tax
- South African tax resident
- South African tax residents
- Special Stopper
- spur group
- Standard
- State-Owned Enterprises
- Statements
- strategic business practice
- streamlined payments
- students
- Submissions
- Success
- Sugar
- suppliers
- supplies
- Supreme Court of Appeal
- suretyship agreements
- sustainability
- System-Generated
- talent mobility
- Tax
- Tax Act
- Tax Administration Act
- tax audit
- tax benefit
- Tax break
- tax certificates
- tax compliance
- tax cost
- Tax Court
- Tax deadlines
- tax debt
- tax deduction
- tax deductions
- tax dispensation
- Tax Exposure
- Tax Filing
- Tax filing season
- Tax fraud
- Tax Indaba
- Tax invoice
- tax judgment
- tax jurisdiction
- tax legislation
- tax liability
- tax presence
- Tax Rebates
- Tax relief
- Tax Residency
- tax resident
- tax residents
- tax return
- tax returns
- Tax rules
- Tax Season
- Tax Season. Submission
- Tax Submissions
- tax treaty
- tax year
- tax-free
- Taxable
- taxable income
- Taxation
- Taxation Laws Amendment Bill
- Taxation Laws Amendment Bill 2017
- Taxpayer
- Taxpayers
- TC-01
- Team
- Teamwork
- technological efficiency
- Technology
- Telkom
- testamentary trust
- testamentary trusts
- TGS. Tax
- the Competition Commission
- the Constitution
- The Constitution of South Africa
- The Coronavirus pandemic
- The Supreme Court of Appeal
- the VAT Act
- Third Party
- Thresholds
- Timeframes
- tips
- Tito Mboweni
- Trade
- Trading
- trading stock
- Transactions
- transfer
- transfer duty
- Transferring
- Transfers
- Traveller
- Trust
- Trust Property Control Act
- Trustee
- trustees
- trusts
- UIF
- UK
- UMK
- unfair dismissal
- Union
- usufruct
- usufructs
- valuation of preference shares
- Value
- Value-Added Tax Act
- variable remuneration
- VAT
- VAT Act
- VAT compliant
- VAT Tax
- VAT vendor
- VDP programme
- vendors
- Venture Capital Company
- Virtual Office
- voluntarily audited
- Wealth
- wear and tear
- will
- wills
- Windows Defender
- withholding taxes
- Women
- Words
- work-from-home strategy
- Working Abroad
- Working from home
- Workplace
- Year
- Youth
- ZASCA
- zero-rated transactions
- Zoo
August 13, 2020
In terms of the Tax Administration Act, the South African Revenue Service (“SARS”) can issue, in response to an application, Binding Private Rulings (“BPR”) and clarifies how the Commissioner would […]
February 18, 2022
A usufruct is a limited real right in property. The usufruct construct takes the form of a common-law personal servitude, which, as a limited real right, […]
July 27, 2022
Although there are several exclusions to the general rule, South Africa applies a withholding tax on dividends declared by companies at a rate of 20%. […]