Tax
   

NON-TAX RESIDENT

TAX RESIDENT

  1. YOUR TAX STATUS
  2. VALUE-ADDED TAX
    2.1 Reclaiming of VAT
    2.2 Registration as a VAT-Vendor
  3. INCOME TAX
    3.1 Actual SA source
    3.2 Deemed SA source
  4. CAPITAL GAINS TAX
    Withholding portion
  5. TRANSFER DUTY
  6. TAX-FREE / EXEMPT
  1. ARE YOU A TAX-RESIDENT?
    1.1 Ordinary resident test
    1.2 Physical presence test
  2. DOUBLE TAXATION RELIEF
    2.1 DTA
    ----- Existing DTAs
    2.2 Income Tax Act
    ----- Section 6quat
   

TAX APPLICATIONS

 
  1. TYPES OF TAX
    1.1 Income tax
    1.2 Capital gains tax
    1.3 Value-added tax
    1.4 Transfer duty
    1.5 Donations tax
    1.6 Stamp duty
    1.7 Employment taxes
    1.8 Business taxes
  2. TAX RATES
    2.1 All persons
    2.2 Natural persons
    2.3 Corporations & companies
    2.4 Trusts
  3. REGISTRATION AS TAXPAYER
    Obligation to register
    Tax returns
  4. LOSS OF TAX STATUS
  5. HELP
 
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