The deadline for the compliance with the Protection of Personal Information Act, Act No. 4 of 2013 (“POPIA”) is fast approaching. Have you taken the necessary steps to be compliant by the 1st of July 2021? Have you identified and appointed an Information Officer in your business as yet? If not, please read our article. The portions of POPIA relating to Information Officers, became effective on the 1st of May 2021.
All employers must please take note of the following very important facts regarding the 2021 Employer Annual Reconciliation (EMP501).
Artikel 4A van die Boedelbelastingwet bepaal dat die belasbare bedrag van die boedel van ‘n persoon bereken word deur die bedrag van R3,5 miljoen van die netto waarde van die boedel af te trek.
Ons kon saam met die matrikulante wat vanaf 2021 aangestel is fees vier oor hulle uitslae. Ons het die nuwe belastingjaar afgeskop met ‘n burgerbraai wat deur die nuwelinge gereël was. Albei babatjies het hulle verskyning gemaak. Ons personeel kon ‘n paar skenkings aan Huis Andrew Murray Kinder- en Jeugsorgsentrum maak. In April verwelkom ons nuwelinge wat by ons span gaan aansluit. Ons personeel is op 1 April met ‘n Paasfeesboodskap en ‘n eetietsie bederf.
The deadline for financial emigration has come and gone but emigrants can still access and transfer retirement funds offshore if they have been tax non-resident for 3 years. Tax emigration, however, is not a straightforward process and it has implications that you need to consider before making any decision.
Huiswerkers is nou geregtig om by die Vergoedingskommissaris (WCA) te eis in geval van ‘n besering, siekte of afsterwe aan diens. Werkgewers van huiswerkers is verplig om hulself en hul huiswerkers by WCA te registreer en jaarliks die assesseringsopgawes in te dien – selfs al is u huiswerker net tydelik in u diens.
Ons ervaring is dat daar ‘n wanopvatting bestaan dat indien ‘n erfgenaam van sy/haar erfenis afstand doen, die erfenis die oorblywende erfgename toeval.
Ons personeel was met die klanke en lekkernye van ‘n roomystrokkie bederf. Vir Valentynsdag was ons in rooi getooi. Twee babatjies se koms was gevier in die oopte. Ons moes ongelukkig een kollega vaarwel toewuif. Lees meer.
Ten spyte daarvan dat verskeie individue betrokke is by trusts, hetsy as ‘n oprigter of trustee van die trust, is daar steeds by sommige onsekerheid oor die vereiste aanstelling van ‘n onafhanklike trustee. In ons artikel wat handel oor trustreg en praktyk, gee ons ‘n uiteensetting van die vereiste.
On 15 January 2021, the president has signed new tax and finance-focused bills into law, including the Taxation Laws Amendment Act (TLAA), and the Tax Administration Laws Amendment Act (TALAA). These Acts came into effect on 20 January 2021.
