March 23, 2018

VAT increase and the effect on property transfers and the registration of transfers before and after 1 April 2018.

The increase was announced in the Minister of Finance’s Budget Speech on 21 February 2018. The standard rate of VAT will change from 14% to 15% […]
July 22, 2016

SARS prescription

Imagine the following scenario: a taxpayer named Andrew is on his annual vacation for four weeks. On the fifth day of his vacation, he is lying […]
February 17, 2016

Capital Gains Tax and the sale of a property

Capital Gains Tax was introduced on 1 October 2001. Capital Gains Tax is payable on the profit a seller makes when disposing of his property. What […]
July 6, 2015

Transfer of a property: Is vat or transfer duty payable?

A purchaser is responsible for payment of transfer cost when acquiring an immovable property, but it should further be established if the transaction is subject to […]
August 30, 2013

Transfer of a property: Is VAT or transfer duty payable?

A Purchaser is responsible for payment of transfer cost when acquiring an immovable property, but it should further be established if the transaction is subject to […]
August 30, 2013

Oordrag van eiendom: Is BTW of hereregte betaalbaar?

Die Koper is verantwoordelik vir die betaling van die oordragkoste wanneer ‘n onroerende eiendom aangekoop word, maar dan moet verder bepaal word of BTW of hereregte […]
June 25, 2013

Capital Gains Tax and the sale of a property

Capital Gains Tax was introduced on 1 October 2001. Capital Gains Tax is payable on the profit a seller makes when disposing of his property. What […]
February 19, 2013

Ondernemingsredding – SARS ook saam in die tou.

SARS het nog altyd, tydens sekwestrasies en likwidasies voorkeur geniet ten opsigte van hulle aansprake en eise ingevolge die toepaslike insolvensie wetgewing.Dividende word eers aan versekerde […]
February 19, 2013

Business rescue – SARS told to stand in line (for now).

SARS has always enjoyed a privileged position in liquidation matters because its claims are “preferent”, in other words whatever money may be left in the liquidation […]