SRA

October 26, 2016

IMPLICATIONS OF ESTATE DUTY

Estate duty is charged on the dutiable value of the estate in terms of the Estate Duty Act. The general rule is that if the taxpayer […]
October 26, 2016

IMPLIKASIES VAN BOEDELBELASTING

Boedelbelasting word, kragtens die Wet op Boedelbelasting, gehef op die belasbare waarde van die boedel. Die algemene reël is dat indien die belastingbetaler gewoonlik in Suid-Afrika […]
October 26, 2016

TRANSFER OF A PROPERTY: IS VAT OR TRANSFER DUTY PAYABLE?

A purchaser is responsible for payment of transfer cost when acquiring an immovable property, but it should further be established if the transaction is subject to […]
October 26, 2016

OORDRAG VAN EIENDOM: IS BTW OF HEREREGTE BETAALBAAR?

Die Koper is verantwoordelik vir die betaling van die oordragkoste wanneer ‘n onroerende eiendom aangekoop word, maar dan moet verder bepaal word of BTW of hereregte […]