Penalties on provisional tax and what you need to know
It is almost time for the annual provisional tax returns…
IMPORTANT: PROVISIONAL TAXPAYERS
The second provisional tax estimate for the 2023 tax year…
Provisional Taxpayers
What is provisional tax? Provisional tax is a mechanism for…
SOUTH AFRICAN EXCHANGE CONTROL AND INDIVIDUALS
It is a new year with new opportunities and challenges.…
Types of supplies for VAT purposes
The type of supply made by the vendor determines the…
VAT Compliance
SARS will allocate a VAT category to the vendor when…
When do you have to register as a VAT vendor and levy VAT on your supplies?
Every person who conducts an enterprise and makes taxable supplies…
What is Value-Added Tax?
Value-Added Tax (“VAT”) is a destination-based-consumption-type tax. It means that…
HOW DO I CEASE TO BE A TAX RESIDENT OF SOUTH AFRICA?
Determining how you cease to be a tax resident of…
Deemed disposal with ceasing to be a resident
Where a person ceases to be a tax resident in…