South African Income Tax Guide 2023
A concise and reliable guide to South African income tax law for the current tax year.
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Product description
A concise and reliable guide to South African income tax law for the current tax year.
The SA Income Tax Guide can be used to refresh your knowledge or gain a quick overview and contains references to enable users to consult the actual terms of the law when necessary. All the taxes imposed by the Income Tax Act are dealt with, namely, income tax, capital gains tax, donations tax, the various withholding taxes, the turnover tax for micro businesses, employees' tax (PAYE) and provisional tax. There is also a chapter on estate duty and information on the Employment Tax Incentive Act. The simplistic approach ensures that it can be used by anyone from a complete tax novice to an experienced practitioner. Updated annually.
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Table of contents
Chapter 1 - Basic Principles of Income Tax
Chapter 2 - How to Calculate Your Taxes
Chapter 3 - Husband and Wife
Chapter 4 - Divorced and Separated Persons
Chapter 5 - Income from Employment
Chapter 6 - Membership of approved funds
Chapter 7 - Income from Interest
Chapter 8 - Income from Letting Property
Chapter 9 - Income from Dividends
Chapter 10 - Income from Business and Professions
Chapter 11 - Income from Estates and Trusts
Chapter 12 - Income from Farming
Chapter 13 - Partnerships
Chapter 14 - Companies
Chapter 15 - International Taxation Issues
Chapter 16 - Special Classes of Taxpayers
Chapter 17 - Employees' and Provisional Tax
Chapter 18 - General Provisions
Chapter 19 - Deductible Donations and Donations Tax
Chapter 22 - Estate Duty
Chapter 21 - Capital Gains Tax
Chapter 22 - Corporate Restructuring Reliefs
Chapter 23 - Income tax tables
