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Business News Articles | Page 4
Chartered Accountant & Business Consultant - Meredith Harington
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Business News Articles

Property sales and "that certificate the auditors must sign"

This article is aimed at addressing a misunderstanding regarding a certificate that auditors are often asked to sign, usually requested by an attorney attending to the transfer of a property (or requested by a bank in relation to a sale or purchase of property where a bond is involved).

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Unemployment levels in South Africa are of the highest in the world. Rates consistently exceeding 20% include a large portion of our youth, the very generation that the future of our country depends on.

In an effort to address this challenge, the employment tax incentive (“ETI”) scheme created under the Employment Tax Incentive Act, No 26 of 2014 (“ETI Act”) was introduced with the purpose to encourage employers to employ young job seekers, by giving an incentive and tax benefit for the employer.

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Emigration lawyers and consultants have noted a significant increase in the number of South Africans applying for financial emigration over the past 2 years.  Many of these applications have been made in response to the proposed tax legislation changes which will come into effect from 1 March 2020, whereby South African tax residents working abroad will be required to pay tax of up to 45% on their foreign employment income which exceeds R1 million. All fringe benefits earned, e.g. housing and travel, as part of the expatriate’s remuneration package, will also be taken into account for purposes of calculating the income to be subject to this taxation.

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