EMPLOYEES’ TAX (PART I): PERSONAL SERVICE PROVIDERS
For there to be an obligation for PAYE to be withheld is typically dependent on three elements being present. These elements are all defined in the Fourth Schedule to the Income Tax Act[1] and include the presence of an employer, an employee and the payment of remuneration. No employees’ tax can be charged if one […]
THE TAXATION OF PARTNERSHIPS
In terms of South African law natural persons (individuals) and legal persons all enjoy legal personality: in other words, both groups represent “persons” capable of e.g. legally acting on their own behalf, own property and to earn income. Consequently, they are also capable of being taxed.Where legal persons are concerned, legal personality is typically attributed […]