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Chartered Accountant & Business Consultant - Meredith Harington
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Business News Articles

Using electronic signatures in the digital age

With the busy lives we lead these days and especially during our current lockdown conditions, more and more people are starting to use digital or electronic signatures. Due to the challenges of arranging meetings to sign documents, the convenience and benefits of being able to sign documents anywhere in the world, is becoming more prevalent.

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Second-Hand Goods Input Claim

Where fixed property is purchased by a VAT vendor from a non-vendor, transfer duty is payable thereon by the purchaser. The fixed property purchased from a non-vendor is regarded as second-hand goods in terms of the Value-Added Tax Act, 1991 (the VAT Act).

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Retirement savings and emigration – What to know

Recent articles in the media warning South Africans who are thinking of emigrating that proposed amendments to the tax laws could prevent them from accessing their retirement savings may have caused unnecessary alarm. In a recent circular the National Treasury indicated that the concept of emigration as recognised by the South African Reserve Bank, widely referred to as “financial emigration”, will be phased out, and will be replaced by a more stringent financial verification process. As expected, proposals in line with this intention appear in the draft Taxation Laws Amendment Bill (TLAB). The laws, as amended, are due for implementation on March 1 next year.

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