by Evolve Audit & Advisory | Jul 27, 2022 | Tax
“A trust is a ‘person’ for tax purposes and is therefore a taxpayer in its own right.” (SARS) SARS recently sent out a reminder confirming that in terms of the Income Tax Act, 1962 (ITA), all trusts are taxpayers and that the trustees, who are also the representative...
by Evolve Audit & Advisory | Jul 27, 2022 | Tax
5 August – Monthly Pay-As-You-Earn (PAYE) submissions and payments25 August – Value-Added Tax (VAT) manual submissions and payments30 August – Excise Duty payments31 August – Value-Added Tax (VAT) electronic submissions and payments & CIT...
by Evolve Audit & Advisory | Jul 22, 2022 | Tax
“Few of us ever test our powers of deduction, except when filling out an income tax form.” (Laurence J. Peter) In this article, we look at the who, how and when of this 2022 Tax Season; highlight some issues that require special attention; and suggest...
by Evolve Audit & Advisory | Jul 22, 2022 | Tax
“Tax debtors are expected to take responsibility for their tax obligations and to organise their affairs in such a way as to be able to discharge those responsibilities when required. They should give at least the same priority to tax obligations as their other...
by Evolve Audit & Advisory | Jul 22, 2022 | Tax
7 July – Monthly Pay-As-You-Earn (PAYE) submissions and payments25 July – Value-Added Tax (VAT) manual submissions and payments28 July – Excise Duty payments29 July – Value-Added Tax (VAT) electronic submissions and payments & CIT Provisional...
