Results
author = "Stiglingh, M. (Madeleine)"
Belastinghantering van voorsienings met die verkoop van 'n besigheid as 'n lopende saak
Author(s) :
Stiglingh, M. (Madeleine)
Description :
Reports the results of a study conducted to analyse the tax position of the transfer of contingent liabilities and provisions within the selling of a business, for both the seller and the buyer. Provides some guidelines on the taxability and deductibility of provisions for tax purposes
Repository :
University of Pretoria Research Repository (UPSpace)
Language(s) :
Afrikaans
Annual tax compliance costs for small businesses : a survey of tax practitioners in South Africa
Description :
This study provides a baseline measurement for annual tax compliance costs for small businesses. An empirical study performed amongst tax practitioners to identify and measure the annual tax compliance costs for small businesses throughout South Africa revealed that R7 030 per annum is the average f...
Repository :
University of Pretoria Research Repository (UPSpace)
Language(s) :
English
Are travel allowances still beneficial when compared to company cars?
Description :
During his 2004 Budget speech the Minister of Finance said the following: 'I am concerned about the tax loss associated with travel allowances. In the coming year, we plan to review the taxation of the motor vehicle allowances and the ad valorem duty structure on motor vehicles.' A year or two later...
Repository :
University of Pretoria Research Repository (UPSpace)
Language(s) :
English
Research findings : the progress of South African Revenue Service on its service quality journey
Description :
The South African Revenue Service (SARS) introduced its Service Charter in 2005, to be fully effective from the beginning of the 2008 tax year. The intention of this Charter is to set out specific service delivery targets which SARS aims to achieve. To get an indication of the progress made by the S...
Repository :
University of Pretoria Research Repository (UPSpace)
Language(s) :
English
Travel allowance or company vehicle : discounted cash-flow model
Description :
In this article a discounted cash-flow model is used so that a comparison between the use of a company vehicle and a travel allowance can be made
Repository :
University of Pretoria Research Repository (UPSpace)
Language(s) :
English
Vehicle benefits : important amendments
Description :
In this article some important amendments recently made to both the travel allowance and the so-called company vehicle are examined.
Repository :
University of Pretoria Research Repository (UPSpace)
Language(s) :
English
Deferred tax and long-term insurers
Description :
Focuses on the new AC 102 on Income Taxes, which was issued in March 1999. Discusses several new issues regarding the provision of deferred tax that arose for enterprises in general and for long-term insurers in particular.
Repository :
University of Pretoria Research Repository (UPSpace)
Language(s) :
English
The taxation of foreign investment income
Description :
This article analyses the principles for determining the source of
income in South Africa for tax purposes. The fact that South Africa is
increasingly becoming part of the international community, has
resulted in changes in the economic environment. This means that
current legislation is inadequate ...
Repository :
University of Pretoria Research Repository (UPSpace)
Language(s) :
English
Applying the probability recognition criterion to recognise a deferred tax asset for unused 'secondary tax on companies' credits
Description :
According to AC 501, Accounting for 'Secondary Tax on Companies (STC)', a deferred tax asset for unused STC credits is recognised if it is probable that an entity will declare dividends against which unused STC credits can be used. This study examined the dividend declaration profile of companies re...
Repository :
University of Pretoria Research Repository (UPSpace)
Language(s) :
English
The extent of compliance with income tax presentation and disclosure requirement in the financial statements of companies in South Africa
Description :
Over the last few years a number of changes have been noted in the South African accounting profession. An improvements project was undertaken by the International Accounting Standards Board that changed a number of International Financial Reporting Standards (IFRS). These changes to international s...
Repository :
University of Pretoria Research Repository (UPSpace)
Language(s) :
English