Professor Sharon Smulders featured on Classic FM’s small
business panel discussion on Tuesday, the 22nd of July 2014. The
discussion was based on the Davis Tax Commission’s (DTC) Interim Report on Small and Medium Enterprises: Taxation
Considerations and covered the following topics:
The terms of reference of the DTC;
The different incentives proposed by the DTC;
The impact of the DTC’s proposals on small business;
Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.