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18th January 2016 The confusing definition of “instalment sale agreements” in the Act In terms of the National Credit Act (“the Act”), an instalment agreement is... →
Could failing to pay your rates, taxes, water and electricity charges lead to termination of your water and electricity supply?
18th January 2016 Termination of electricity supply due to non-payment of an electricity account A landlord may not, without a court order, terminate the supply of... →
18th November 2015 A fundamental reason for the existence of the rules of prescription in our tax law is to provide a taxpayer with certainty as regards its tax... →
18th November 2015 During the 2014 tax year, the South African Revenue Service (“SARS”) introduced a new income tax return for trusts (ITR12T) which was much more... →
18th November 2015 We are all aware of “base erosion and profit shifting” or “BEPS”. On 5 October 2015, the OECD released its final reports in connection with its... →