November 1, 2018

What is the value of a restraint of trade in an agreement?

A restraint of trade is a clause that will typically be included in an employment agreement. Under the terms of this clause, the employee or person […]
November 1, 2018

When is an entity considered to be a small business corporation for income tax purposes?

According to Article 12E(4) of the Income Tax Act, a small business corporation (SBC) is defined as a close corporation, co-operative or private company (in terms […]
November 1, 2018

Wanneer word ’n entiteit as ’n kleinsake-korporasie vir belastingdoeleindes beskou?

Volgens artikel 12E(4) van die Inkomstebelastingwet word ’n kleinsake-korporasie(KSK) gedefinieer as ’n beslote korporasie (BK), koöperasie of privaatmaatskappy (ingevolge die Maatskappywet van Suid-Afrika): waarvan die totale […]
November 1, 2018

Boedelbelasting: Is jy ’n gade of nie?

Die eerste stap is om vas te stel of jy en jou gade kwalifiseer as gades, soos omskryf in die Boedelbelastingwet No 45 van 1955 (die […]
November 1, 2018

Estate duty: Are you a spouse or not?

The first step is to determine whether you and your partner qualify as spouses, as defined in the Estate Duty Act No 45 of 1955 (the […]
October 1, 2018

Value-Added Tax (VAT) – Registrations, Zero-Rated Supplies and Exempt Supplies

When do I have to register for value-added tax (VAT) and when am I allowed to register? What are the different types of VAT supplies? What do I […]
October 1, 2018

Belasting op Toegevoegde Waarde (BTW) – Registrasies, Nulkoersvoorraad en Vrygestelde Lewerings

Wanneer moet ek registreer vir Belasting op Toegevoegde Waarde (BTW) en wanneer word ek toegelaat om te registreer? Wat is die verskillende tipes BTW-voorraad? Wat moet ek by die Suid Afrikaanse Inkomstediens indien? Hierdie is almal algemene vrae wat opduik wanneer ons met BTW werk, veral met nuwe BTW-ondernemers.  Wat is BTW?  BTW is ’n indirekte belasting wat opgelê word op die verkoop of aankoop […]
October 1, 2018

When should a contract be signed in the presence of witnesses and is it a formal requirement for a valid and binding agreement?

During the signing of documents, it is common for two witnesses to sign the document together with the contracting parties. The purpose of this is that if a […]
October 1, 2018

Wanneer moet ’n kontrak in die teenwoordigheid van getuies onderteken word en is dit ’n formaliteitsvereiste vir ’n geldige en bindende ooreenkoms?

Tydens die ondertekening van dokumente word daar algemeen voorsiening gemaak vir twee getuies om die dokument saam met die kontrakterende partye te onderteken. Die doel hiervan is dat, sou daar […]