Chartered Accountant & Business Consultant - Meredith Harington
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Business News Articles

Practical tips for the upcoming PAYE EMP501 submission

Important things to remember for the PAYE EMP501 201902 submission starting 17 April 2019 – 31 May 2019

It is that time of the year again when employers need to file their annual EMP501 returns with SARS and issue their employees with their IRP5 certificates.  In light of the many queries we receive from clients at this time, we thought that you would benefit from the tips below when preparing and submitting your company’s EMP501 return.

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Tomorrow - I am going to stop procrastinating!

Victor Hugo faced a major problem in the summer of 1830. He had promised his publisher a new novel by February 1831, but had spent most of the last twelve months finding every reason to do anything other than write. He had entertained friends, pursued other interests and generally created every distraction he could think of to take him away from the task at hand. With his back against the wall, he eventually came up with a most unusual plan. He asked his assistant to take all of his clothes away and lock them in a large chest. Left with nothing to wear other than a large shawl, he was forced to stay indoors and write. The result? The Hunchback of Notre Dame was published 2 weeks early on 14 January 1831!

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VAT Taxpayers: New Relief on Correcting Tax Invoices

~ Article posted by MGI Bass Gordon

There has been an anomaly in VAT law which new legislation has now largely resolved.

The problem with the old position

It has always been simple to correct calculable errors in tax invoices, such as price. A VAT debit or credit note would fix such mistakes. However, other errors such as an incorrect name or VAT number were legally insoluble. This is because the Act prohibits the issuing of more than one VAT invoice for a supply of a product or service. In terms of the law, a deduction for VAT is not allowed if there is an error (even a technical error) on the invoice.

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