The Companies Act and Income Tax Act regulate the declaration of dividends. We often find that clients are not aware of the requirements in terms of […]
The South African Revenue Service (SARS) Strategic Plan (2012/13 – 2016/17) highlighted the government’s concern that there was a “compliance risk posed by high-net worth individuals […]
Finance Minister, Pravin Gordhan, announced in February 2016 that a sugar tax would be levied with effect from 1 April 2017. The National Treasury has now […]