Browsing Department of Taxation by Advisor "Uys, Werner Roux"

Now showing items 1-3 of 3

Medical tax benefits to South African taxpayers : an overview

Moosa, R. (2017-09)

This study presents an overview of the medical expenditure allowed to taxpayers in the South African Income Tax Act, 58 of 1962 (hereafter the “Income Tax Act”). The study traces the changes made to the allowed expenditure ...
SARS’powers with regard to tax clearance certificates

Msiza, Vusumuzi Frank (2017-09)

The study aims to review the regulatory powers exercised by the South African Revenue Services (SARS) with regard to the issuing, decline or revocation of a taxpayer’s tax clearance certificate, to highlight any remedial ...
Small and medium enterprises : recommended checklist of indicators to reduce the probability of tax errors on gross income definition and general deduction formula

Majola, Zwakele (2015-11)

Small and medium enterprises (SMEs) play a significant role in the economy. However, SMEs face a number of obstacles and impediments that prevent them from developing and growing. Government has introduced a number of ...

Search UnisaIR