Silke : South African income tax 2023 /
Silke : South African income tax 2023 /
edited by Madeleine Stiglingh, Alta D. Koekemoer, Linda van Heerden, Jolani S. Wilcocks and Pieter van der Zwan.
- v, 1307 pages; 28 cm
General principles of taxation -- Taxation in South Africa -- Gross income -- Specific inclusions in gross income -- Exempt income -- General deductions -- Natural persons -- Employment benefits -- Retirement benefits -- Employees' tax -- Provisional tax -- Special deductions and assessed losses --Capital allowances and recoupments -- Trading stock -- Foreign exchange -- Investment and funding instruments -- Capital gains tax (CGT) -- Partnerships -- Companies and dividends tax -- Companies: Changes in ownership and reorganisations -- Cross-border transactions -- Farming operations -- Turnover tax system -- Trusts -- Insolvent and deceased estates -- Donations tax - -- Estate duty -- Transfer duty -- Securities transfer tax -- Customs and excise duty -- Value-added tax (VAT) -- Tax avoidance -- Tax administration -- Appendix A: Tax monetary thresholds -- Appendix B: Rates of tax and other information -- Appendix C: Travel allowance -- Appendix D: Expectation of life and present value tables -- Appendix E: Write-off periods acceptable to SARS -- Appendix F: Subsistence allowance - foreign travel -- Table of cases -- Special court cases -- Table of provisions -- Subject index.
9781776174768
Income tax--South Africa.
Income tax--Law and legislation--South Africa.
Taxation--Law and legislation.
HJ4790 SIL
General principles of taxation -- Taxation in South Africa -- Gross income -- Specific inclusions in gross income -- Exempt income -- General deductions -- Natural persons -- Employment benefits -- Retirement benefits -- Employees' tax -- Provisional tax -- Special deductions and assessed losses --Capital allowances and recoupments -- Trading stock -- Foreign exchange -- Investment and funding instruments -- Capital gains tax (CGT) -- Partnerships -- Companies and dividends tax -- Companies: Changes in ownership and reorganisations -- Cross-border transactions -- Farming operations -- Turnover tax system -- Trusts -- Insolvent and deceased estates -- Donations tax - -- Estate duty -- Transfer duty -- Securities transfer tax -- Customs and excise duty -- Value-added tax (VAT) -- Tax avoidance -- Tax administration -- Appendix A: Tax monetary thresholds -- Appendix B: Rates of tax and other information -- Appendix C: Travel allowance -- Appendix D: Expectation of life and present value tables -- Appendix E: Write-off periods acceptable to SARS -- Appendix F: Subsistence allowance - foreign travel -- Table of cases -- Special court cases -- Table of provisions -- Subject index.
9781776174768
Income tax--South Africa.
Income tax--Law and legislation--South Africa.
Taxation--Law and legislation.
HJ4790 SIL