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Technical & tax law questions
05 February 2015   (0 Comments - view/add)
Can you get a deduction on the rent paid for your temporary residence? »
Author: SAIT Technical Q: I have a taxpayer who is currently being audited by SARS. He previously resided in Johannes...
05 February 2015   (0 Comments - view/add)
Does a company have to levy output VAT on revenue earned before it was registered? »
Author: SAIT Technical Q: I have a query relating to company currently in the process of filing its first VAT return....
05 February 2015   (0 Comments - view/add)
CGT on the exchange of investment funds within one CIS »
Author: SAIT Technical Q: If an investor exchanges investment funds within one collective investment scheme (CIS), wi...
05 February 2015   (0 Comments - view/add)
Is transfer pricing applicable to a foreign head office providing funding to its local branch? »
Author: SAIT Technical Q: I have a local client which is a branch of a foreign entity. It receives funding from the f...
05 February 2015   (0 Comments - view/add)
Tax consequences of the receipt of a non-refundable deposit »
Author: SAIT Technical Q:  Company A sells immovable property to Company B. Company A does not sell properties in...
04 February 2015   (0 Comments - view/add)
Is the withholding tax on interest applicable to non-resident beneficiaries of a trust? »
Author: SAIT Technical Q: Would non-resident beneficiaries of a trust be subject to new withholding tax (WHT) on int...
04 February 2015   (0 Comments - view/add)
Can foreign citizens working in RSA claim UIF benefits? »
Author: SAIT Technical Q:  Do Zimbabweans and other non-residents who have a work permit (but not an RSA ID book)...
03 February 2015   (0 Comments - view/add)
IT3Bs and interest on loan account of a director »
Author: SAIT Technical Is a company that pays interest on a loan account of a director, obliged to submit a third part...
03 February 2015   (0 Comments - view/add)
Where a personal service provider receives a share of a client’s profit as a fee for services render »
Author: SAIT Technical Q: Please confirm my understanding of the tax and VAT treatment in respect of a lump sum payou...
03 February 2015   (0 Comments - view/add)
Can capital beneficiaries of a trust receive capital gains distribution? »
Author: SAIT Technical Q: We would like some clarification on the following subject as we are of a differing opinion...
03 February 2015   (0 Comments - view/add)
Will the fee charged by an SA company to a USA company for developing an online game be zero-rated? »
Author: SAIT Technical Q: An SA registered private company employs 3 developers at their Cape Town offices on a perma...
03 February 2015   (0 Comments - view/add)
Can VAT be claimed on invoices that were back-dated and didn’t contain a VAT number? »
Author: SAIT Technical Q: We registered a client for VAT in November 2014 but we back dated the application to 2012....
03 February 2015   (0 Comments - view/add)
How should the drawings account of a sole proprietor be treated for tax purposes? »
Author: SAIT Technical    Q: How must the drawings account of a sole proprietor (income is 100% from psychot...
03 February 2015   (1 Comment - view/add)
Are amounts contributed to a foreign retirement fund deductible for SA income tax purposes? »
Author: SAIT Technical Q:  I have a client who is now a permanent resident in SA; however she is still paid in US...
30 January 2015   (0 Comments - view/add)
Is the sale of livestock between two VAT vendors zero rated? »
Author: SAIT Technical Q: Please advise if it is possible to make a sale of livestock between two vat vendors as a ze...
30 January 2015   (0 Comments - view/add)
Section 10(1)(o)(i) ITA – does it apply if boat is docked but workers have not stepped into land? »
Author: SAIT Technical Q: I have a client who works outside the country and each year qualifies for the 183 day rule...
30 January 2015   (0 Comments - view/add)
CGT Implications on sale of primary residence subsequently converted to a sub title property »
Author: SAIT Technical Q: My client is changing his primary residence into sub title property. He is building a house...
30 January 2015   (0 Comments - view/add)
Is a previously-occupied building disqualified from the section 13 quin allowance? »
Author: SAIT Technical Q: We bought a commercial property during the 2014 tax year. The office park was built about 5...
30 January 2015   (0 Comments - view/add)
Does an employer still need to pay and deduct UIF from employees working overseas? »
Author: SAIT Technical Q: Please can you advise if we can still pay/deduct UIF from employees who are working out of...
30 January 2015   (0 Comments - view/add)
Must auctioneers pay VAT on goods they sell on behalf of other companies? »
Author: SAIT Technical Q: A client of mine is an auctioneer who auctions goods on behalf of insurance companies. He a...
30 January 2015   (0 Comments - view/add)
Difficulties encountered with the basic amount estimate for provisional tax purposes »
Author: SAIT Technical Q:  We have a problem with the provisional tax rules in that we call up the returns half-w...
30 January 2015   (0 Comments - view/add)
Is there an exemption for interest income re-classified as a dividend? »
Author: SAIT Technical Q:  I have a query regarding section 8F of the Income Tax Act (ITA) and its interaction wi...
28 January 2015   (0 Comments - view/add)
Repurchase of life rights to immovable property: are they taxable? »
Author: SAIT Technical Q: We have a client that went through a divorce in 1990. Part of the agreement was that the ho...
28 January 2015   (0 Comments - view/add)
At what value must assets be transferred from a sole proprietor to a CC? »
Author: SAIT Technical Q: A client of ours has been trading as a sole proprietor. He has since transferred the busine...
28 January 2015   (0 Comments - view/add)
PAYE withholding obligation for SA subsidiary of a foreign holding company »
Author: SAIT Technical Q: A SA resident company (company X) is a subsidiary in a group of companies of which the hol...
28 January 2015   (0 Comments - view/add)
Who can draw up financial statements and submit tax returns in case of a trust and a company? »
Author: SAIT Technical Q:  Could you please advise me for trusts and companies, is there a directive or legal obl...
27 January 2015   (0 Comments - view/add)
The deductibility of sponsorship expenditure in respect of branded items used for marketing »
Author: SAIT Technical Q: My question has to do with sponsorships provided by a close corporation. For example, the...
23 January 2015   (0 Comments - view/add)
Is the provision of graphic designer services considered a professional service? »
Author: SAIT Technical Q: I have a client that is interested in registering for turnover tax. My client works as a gr...
23 January 2015   (0 Comments - view/add)
CGT Deceased Estate - must the proceeds equal the base cost in terms of assets? »
Author: SAIT Technical CGT Deceased Estate- must the proceeds equal the base cost in terms of assets bequeathed to su...
22 January 2015   (0 Comments - view/add)
What procedure does one follow to log a dispute at the Tax Ombud? »
Author: SAIT Technical Q: I would like to know do you perhaps have a document outlining the process or procedure to f...
22 January 2015   (0 Comments - view/add)
Must PAYE be withheld from the payment of an arbitration award? »
Author: SAIT Technical Q: I would like to confirm that I have given my client the correct information. The case is as...
22 January 2015   (0 Comments - view/add)
Is SARS able to require payment of PAYE and UIF owing for 10 years? »
Author: SAIT Technical Q: Could you please advise me, according to the new Tax Administration Act (TAA). Is SARS able...
20 January 2015   (0 Comments - view/add)
Tax implications of partners trading in immovable property on a 50/50 basis »
Author: SAIT Technical Q: A client of mine has bought a piece of land with her mother at a 50/50 split of the costs, t...
20 January 2015   (0 Comments - view/add)
Will section 23M of the ITA apply if the recipient of interest is subjected to withholding tax »
Author: SAIT Technical Will section 23M of the ITA apply if the recipient of interest is subjected to withholding tax...
20 January 2015   (0 Comments - view/add)
Is the provision of information technology (IT) services considered a professional service? »
Author: SAIT Technical Q: I have a client that is interested in registering for turnover tax. My client works in info...

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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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