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Tax penalties: Understatement penalties in the tax administration act

Tax penalties: Understatement penalties in the tax administration act

The Tax Administration Act, 28 of 2011, introduced the notion of ‘understatement penalties’ which are levied on a percentage based method. The penalties are levied depending on which behaviour is exhibited by the taxpayer, to be classified in terms of the below table contained in section 223(1): 1 2 3 4 5 6 Item BehaviourRead more about Tax penalties: Understatement penalties in the tax administration act[…]

NOTULES VAN DIREKSIEVERGADERINGS

NOTULES VAN DIREKSIEVERGADERINGS

Direksievergaderings en die besluite wat daartydens geneem word, kan bepalend wees vir die effektiewe funksionering van ‘n maatskappy. Kliënte word dus herinner aan die wetlike vereistes rakende direksievergaderings, soos bepaal in Artikel 73(6), (7) en (8) van die Maatskappywet 71 van 2008, wat stiptelik nagekom moet word. Die Wet vereis dat ‘n maatskappy notule moetRead more about NOTULES VAN DIREKSIEVERGADERINGS[…]