2 December – Extended filing season deadline for non-provisional individual taxpayers (originally 23 November 2021) 7 December – Monthly Pay-As-You-Earn (PAYE) submissions and payments 24 December […]
Section 9HB of the Income Tax Act provides for a roll-over of a capital gain or loss when an asset is transferred between spouses during their lifetimes. […]
The Learnership Tax Incentive, which was introduced in the Income Tax Act on 1 October 2001, is a programme that supports skills intensity through the tax […]
Although there are several exclusions to the general rule, South Africa applies a withholding tax on dividends declared by companies at a rate of 20%. It […]
