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Technical & tax law questions
12 May 2015   (0 Comments - view/add)
Given the change in the ‘Companies Act’ definition, is a firm of attorneys a small business corp? »
Author: SAIT Technical Q : According to Notes on South African Income Tax 2015 by Phillip Haupt the definition of "Co...
12 May 2015   (0 Comments - view/add)
Is VAT payable on the full rental amount received by an estate agent? »
Author: SAIT Technical Q1 : My client is an estate agent and rents out a commercial building on behalf of the owner....
12 May 2015   (0 Comments - view/add)
Can I claim deemed input VAT on second hand tyres purchased from a non-vendor? »
Author: SAIT Technical Q : I have a client who is registered for VAT. The client buys and sells second hand tyres. On...
12 May 2015   (0 Comments - view/add)
Is the commission received by an estate agent ‘remuneration’ for ETI purposes? »
Author: SAIT Technical Q : I have an estate agent client who wants to make use of the Employees Tax Incentive (ETI)....
12 May 2015   (0 Comments - view/add)
Is a locum doctor an employee or independent contractor? »
Author: SAIT Technical Q : Our client is a medical practitioner that sometimes makes use of a locum. For example a loc...
12 May 2015   (0 Comments - view/add)
Can you get a s18A donation deduction on the payment of a relative’s school fees? »
Author: SAIT Technical Q: I have a client who would like to claim his contribution to his nephew’s varsity fees as a...
12 May 2015   (0 Comments - view/add)
Is imported steel construction machinery exempt from VAT? »
Author: SAIT Technical Q : May you kindly assist with information on 'Exemption of import VAT': 1.   &nb...
12 May 2015   (0 Comments - view/add)
Does s11(e) of the VAT Act apply to the purchase of sectional title units from a developer? »
Author: SAIT Technical Q : A client wants to purchase 27 unfurnished units in a sectional title block from a developer...
06 May 2015   (0 Comments - view/add)
Deposit paid by employer for employee’s new residential accommodation: is it taxable? »
Author: SAIT Technical Q : With reference to section 10(1)(nB), will the following expenditure paid by the employer on...
06 May 2015   (0 Comments - view/add)
Can SARS’ interest charge per section 89quat be waived? »
Author: SAIT Technical Q : Is interest under section 89 a statutory charge which cannot be waived? As far as I und...
06 May 2015   (0 Comments - view/add)
Does a personal service provider need to register for VAT? »
Author: SAIT Technical Q : Does a personal service provider (which is a company) need to register for VAT or is it de...
06 May 2015   (0 Comments - view/add)
Transportation for employees to go to and from the office: is it a fringe benefit? »
Author: SAIT Technical Q : When an employer transfers his employees to and from work in a company vehicle, is this se...
29 April 2015   (0 Comments - view/add)
The interest withholdings tax impact of a local trust distributing profits to foreign beneficiary »
Author: SAIT Technical Q : Withholding tax on interest paid to non-residents is going to be introduced. Many trusts d...
29 April 2015   (0 Comments - view/add)
Is an individual who earns all her income from one client deemed to be an employee? »
Author: SAIT Technical Q : I do the payroll administration for a client of mine. They employ many people on an hourly...
29 April 2015   (0 Comments - view/add)
Must a deemed dividend (for tax purposes) be reflected as an actual dividend? »
Author: SAIT Technical Q : There exists a debit loan in the client's books to a trust (where a beneficiary is also a...
22 April 2015   (0 Comments - view/add)
How do I calculate the capital gain on the sale of a member’s interest in a CC? »
Author: SAIT Technical Q : In 2007 four of us started a CC. We each put in R300 000 (which is now the amount of...
22 April 2015   (0 Comments - view/add)
Can transfer duty be claimed as an input VAT deduction? »
Author: SAIT Technical Q: A client bought agricultural land to use in the name of a company.  Unfortunately, the...
22 April 2015   (0 Comments - view/add)
What is the tax treatment of the expenses which a church pays on behalf of a pastor? »
Author: SAIT Technical Q : I have a client who is a pastor of a local church. He does not receive an income, but the...
21 April 2015   (0 Comments - view/add)
Will exported goods be zero rated when a foreign customer arranges for the transportation? »
Author: SAIT Technical Q : If a company exports good across the border and the customer sends their own courier to co...
21 April 2015   (0 Comments - view/add)
How do I calculate the ‘company car’ fringe benefit after the car has been fully depreciated? »
Author: SAIT Technical Q : I would like guidance on the taxable benefit on a company car. The company bought a com...
21 April 2015   (0 Comments - view/add)
How do I treat the payment of a franchise fee for tax purposes? »
Author: SAIT Technical Q1 : I have a client that bought a franchise and paid a R300 000 franchise fee. Part of the...
17 April 2015   (0 Comments - view/add)
Are there any issues with VAT payments made by a clearing agent on behalf of a principal? »
Author: SAIT Technical Q : I have a client, which is a private company, operating as clearing agents on imported good...
17 April 2015   (0 Comments - view/add)
Should VAT be levied on the commission earned for making travel bookings? »
Author: SAIT Technical Q: Should VAT be levied on the commission earned for making travel bookings? My client is...
17 April 2015   (0 Comments - view/add)
Is there a deduction for medical expenses incurred for gastric bypass surgery? »
Author: SAIT Technical Q : Does SARS allows a tax deduction for gastric bypass surgery? The medical aid scheme did no...
17 April 2015   (0 Comments - view/add)
Are there any rulings or court cases dealing with the retention of records? »
Author: SAIT Technical Q : Are there any rulings or court cases relating to the retention of records in terms of the...
15 April 2015   (0 Comments - view/add)
Can SARS recover PAYE from an employee if his employer never paid it? »
Author: SAIT Technical Q : Who is liable for employees’ tax when an employee has PAYE deducted but the company (now in...
15 April 2015   (0 Comments - view/add)
Is the supply of lucerne by a farmer subject to VAT if the purchaser is also a farmer? »
Author: SAIT Technical Q : My client is a farmer who produces and sells lucerne. 1.      ...
15 April 2015   (0 Comments - view/add)
SBC – does an entity qualify if a shareholder holds an interest in a dormant company? »
Author: SAIT Technical Q : I have a taxpayer who we applied the Small Business Corporations Tax rates to (business)....
15 April 2015   (2 Comments - view/add)
How should petrol cards be treated for tax purposes? »
Author: SAIT Technical Q : A company is giving travel allowances to employees (taxed), but also supplies them with pe...
15 April 2015   (0 Comments - view/add)
Can a taxpayer using solar panels for trade purposes get the s12B deduction? »
Author: SAIT Technical Q : A corporate client purchased solar panels to generate their own electricity to use in their...
15 April 2015   (0 Comments - view/add)
Is the additional 5% section 13sex allowance only applicable to improvements? »
Author: SAIT Technical Q : Section 13 sex provides for an allowance equal to 5% of the cost of new or unused residenti...
14 April 2015   (0 Comments - view/add)
Can SARS levy VAT on the transfer of a farm to an heir? »
Author: SAIT Technical Q : Please advise what the VAT implications would be in the following situation: A farming p...
14 April 2015   (0 Comments - view/add)
Is the sale of inherited agricultural land exempt from CGT? »
Author: SAIT Technical Q : I need to know if there is any relief on an inheritance of an agricultural property (i.e. l...
14 April 2015   (0 Comments - view/add)
Can a PBO that is a vendor claim input VAT on a fixed property purchase? »
Author: SAIT Technical Q : Can a PBO (registered in terms of s10 of the Income Tax Act but NOT a welfare organization...
14 April 2015   (0 Comments - view/add)
What are the VAT consequences associated with an auction house? »
Author: SAIT Technical Q : A client of mine bought a shelf company in the current year. This company is going to be an...

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