Taxpayers who make use of the South African Revenue Service’s (SARS) electronic filing system (or as it is generally known, eFiling) will know that, in addition to containing a history […]
If a company/close corporation is in financial trouble and all possible avenues to save the business have been exhausted, there is one last option available to […]
As promised, herewith some phobias beginning with the letter B. Phobia Condition Bacteriophobia Fear of bacteria – Mysophobia, also known as verminophobia, germophobia, germaphobia, bacillophobia and bacteriophobia. This is a pathological fear of contamination and germs […]
Shortly before the holiday season commenced, my firm was mandated to undertake a due diligence on behalf of a potential purchaser of a farming operation involving poultry, geese, and […]
Convenience is everything in our fast-pace world that never seems to sleep. From takeaways to online shopping to 24-hour stores to free public internet networks, our […]
The majority of financial statements in South Africa are arguably compiled by implementing the International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs) […]
On 28 January 2020, SARS released interpretation note 67 providing guidance on the term “connected persons” in section 1(1) of the Income Tax Act. The interpretation […]
The sequestration process involves a court application. The applicant in the application is either yourself for your own sequestration (voluntary surrender) or the applicant is one of […]