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Technical & tax law questions
12 March 2015   (0 Comments - view/add)
Is the ETI applicable to independent contractors? »
Author: SAIT Technical Q : Is the ETI applicable to independent contractors who have PAYE deducted from their fees?...
12 March 2015   (0 Comments - view/add)
Is SARS no longer allowed to issue a tax directive because of section 10(1)(gC)(ii)? »
Author: SAIT Technical Q : Have paragraphs 2 & 11 of the Fourth Schedule to the Income Tax Act been replaced by se...
10 March 2015   (0 Comments - view/add)
From what date is interest levied by SARS on dividends tax not paid? »
Author: SAIT Technical Q: In respect of section 64K(6) of the Income Tax Act, from what date is  for interest l...
10 March 2015   (0 Comments - view/add)
What is the qualifying criteria for a small business corporation? »
Author: SAIT Technical Q: Can I please be provided with the criteria to identity a small business corporation in ter...
10 March 2015   (0 Comments - view/add)
Where can one find more information on the tax treatment of income protection policies of the TLAB? »
Author: SAIT Technical Q: Where can we get more information on the tax treatment of income protection policies intro...
10 March 2015   (0 Comments - view/add)
What are the VAT implications of a sale of a farm to the Department of Human Settlements? »
Author: SAIT Technical Q: A client of ours, who is VAT registered, is selling his farm which is currently income g...
10 March 2015   (0 Comments - view/add)
What process must be followed when transferring a vehicle registered in a CC's name to a member? »
Author: SAIT Technical Q: One of our clients is a member of a CC. He currently uses a vehicle registered in the name...
10 March 2015   (0 Comments - view/add)
How should a bonus paid into a medical aid saving account be disclosed in a tax return? »
Author: SAIT Technical Q : A few years ago a bonus was paid into a medical aid savings account on the instruction from...
10 March 2015   (0 Comments - view/add)
Can an employee be held liable for the PAYE his employer didn’t pay over to SARS? »
Author: SAIT Technical Q : I attend to a number of employees who after years of service have now been advised that the...
10 March 2015   (0 Comments - view/add)
Are employees working on a fixed term contract ‘qualifying employees’ for ETI purposes? »
Author: SAIT Technical Q : I have a client who has employees on a fixed term contract annually from April to October....
10 March 2015   (0 Comments - view/add)
Is there donations tax on a cash gift received from overseas? »
Author: SAIT Technical Q : A resident of SA has been gifted 10,000 euros from a relative overseas. Is there a tax imp...
10 March 2015   (0 Comments - view/add)
What are the CGT consequences for a sole trader who receives capital from new partners? »
Author: SAIT Technical Q : My client is trading as a sole proprietor, but is going to form a partnership for this bus...
10 March 2015   (0 Comments - view/add)
Do invoices issued prior to VAT registration have to include a VAT number on them? »
Author: SAIT Technical Q: A VAT vendor registered in August 2014 and claimed startup costs prior to registration, do...
09 March 2015   (0 Comments - view/add)
Small Business Corporation - where shareholder holds an interest in another (dormant) company »
Author: SAIT Technical Q : We have a new client (a natural person) who holds 100% members interest in a CC (e.g. "ABC...
09 March 2015   (0 Comments - view/add)
Is PAYE deductible on commission paid by one company to another? »
Author: SAIT Technical Q : Is 25% PAYE deductible on commission paid to a company? Company A is appointed by compan...
09 March 2015   (0 Comments - view/add)
What are the VAT implications of the sale of coconut cooking oil? »
Author: SAIT Technical Q : What are the VAT implications for the supply of coconut oil which is used for cooking? Is i...
09 March 2015   (0 Comments - view/add)
Is the provision of retirement accommodation to the elderly an exempt supply? »
Author: SAIT Technical Q : I have a client that provide retirement cottages to the elderly. They receive payment for...
09 March 2015   (0 Comments - view/add)
The application of para 57 of the 8th Schedule on the sale of a CC’s assets plus goodwill »
Author: SAIT Technical Q : A close corporation sold assets and goodwill to the purchaser. The members of the close co...
09 March 2015   (0 Comments - view/add)
What are the SARS Interpretation Notes dealing with VAT on exported goods? »
Author: SAIT Technical Q : Please provide me with an interpretation note dealing exporting goods so I can insist a su...
09 March 2015   (0 Comments - view/add)
What is the maximum tax-free amount a parent can donate to a child? »
Author: SAIT Technical Q: If an individual wants to give money to children, what is the maximum amount that they can...
09 March 2015   (0 Comments - view/add)
Should an SA company selling online tickets to an overseas event charge VAT on ticket sales? »
Author: SAIT Technical Q: Background information: 1.           &n...
09 March 2015   (0 Comments - view/add)
Must repair services done in RSA for a foreign company be zero-rated? »
Author: SAIT Technical Q : My client (a CC) is a VAT Vendor in South Africa and on a regular basis does work for his...
09 March 2015   (0 Comments - view/add)
Is a person allowed to be a public officer of a company he doesn’t work for? »
Author: SAIT Technical Q: Section 246(2)(a) of Tax Administration Act (TAA) states that after October 2012 the appoi...
09 March 2015   (0 Comments - view/add)
Is the provision of therapy services for children with autism an exempt supply? »
Author: SAIT Technical Q: My client has a close corporation and the nature of the business is "therapy for children...
03 March 2015   (0 Comments - view/add)
Where will the foreign income of a recent immigrant (SA tax resident) be taxed? »
Author: SAIT Technical Q: I got a new client who immigrated to SA in January 2015. She is now a resident of SA. Every...
03 March 2015   (0 Comments - view/add)
CGT implications of a sole beneficiary’s renunciation of all her rights to a trust’s assets & income »
Author: SAIT Technical Q: My client over is 65 years old and the sole beneficiary of a trust. The trust is worth mil...
03 March 2015   (0 Comments - view/add)
Will there be CGT on the sale of your shares to a company owned by your trust? »
Author: SAIT Technical Q: The taxpayer who initially owned 100 per cent of the shares in his company sold 50 per cent...
02 March 2015   (0 Comments - view/add)
Is the disposal of a motor vehicle subject to capital gains tax? »
Author: SAIT Technical Q: A client disposed of several motor vehicles. The vehicles were thus not trading stock. When...
02 March 2015   (0 Comments - view/add)
Is VAT levied on the provision of a loan or the interest portion of a loan? »
Author: SAIT Technical Q: Is there VAT chargeable on loans, or on the interest portion of a loan? A: V...
02 March 2015   (0 Comments - view/add)
Is providing sponsorship to a staff member seen as a sponsorship or advertising for tax purposes? »
Author: SAIT Technical Q: One of my corporate clients is considering providing sponsorship to a staff member who is i...
02 March 2015   (0 Comments - view/add)
Is a diesel rebate taxable? »
Author: SAIT Technical Q: A farmer receives a diesel rebate on submission of his VAT201 return. Is the diesel rebate...
02 March 2015   (0 Comments - view/add)
In respect of a VAT Payment over R5 mil- what type of payment method is the PASA Limitation on? »
Author: SAIT Technical Q: We have a VAT payment to SARS that is over R5 million. We are aware that the PASA Limitatio...
02 March 2015   (0 Comments - view/add)
Should VAT be levied on the local transportation of passengers? »
Author: SAIT Technical Q: I have a client that does medical trials for pharmaceutical companies. The companies are ba...
02 March 2015   (0 Comments - view/add)
What are the VAT consequences for an individual involved in the training and development of SMEs? »
Author: SAIT Technical Q:  There is client who is involved in the training and development of small and medium en...
02 March 2015   (0 Comments - view/add)
Can an assessed loss of a ‘purchased’ company be transferred to the ‘acquiring’ company? »
Author: SAIT Technical Q: Company A buys Company B. Company B has a huge assessed loss. The intention of the acquisit...

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WHY REGISTER WITH SAIT?

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.

MINIMUM REQUIREMENTS TO REGISTER

The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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