VAT/Tax

October 8, 2019

CAPITAL GAINS TAX – WHEN DOES IT COME INTO PLAY?

The distinction between amounts received of a capital nature as opposed to a revenue (or income) nature is essential for income tax purposes. Non-capital amounts received, […]
September 25, 2019

THE DIFFERENT VAT SUPPLIES

There are a few instances where VAT is not charged at the standard rate of 15%. In the following newsletter, we distinguish between the different supplies […]
May 22, 2019

Value-added Remarks on Value-added Tax (VAT)

VAT is an integral part of our economic society and is something that influences everyone, especially businesses in South Africa.  In this article, we will discuss […]
May 22, 2019

VAT Regulations dealing with the supply of electronic services

Since 2015, foreign suppliers of electronic services (such as audio-visual content, e-books etc.) in South Africa are deemed to operate an enterprise for VAT locally. Although […]