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  • 北京赛车pk首页:SA's Tax and customs System

    北京赛车pk10技巧 www.zzff8.com South Africa’s tax system is determined by the laws that the Commissioner must administer. The Income Tax Act 58 of 1962, the VAT Act 89 of 1991 and the Customs and Excise Act 91 of 1964 are the most important of these. Every year, the Minister of Finance presents the Budget, which outlines the total government expenditure for the following financial year and the ways in which this expenditure will be financed. Recently the Tax Administration Act was introduced and this affects the way SARS deals with you the taxpayer. If you want to read more about the Tax Administration Act please follow the link.? It has also brought about the establishment of a Tax Ombud.

    South Africa has a residence-based system, which means residents are - subject to certain exclusions - taxed on their worldwide income, irrespective of where their income was earned.

    Non-residents are, however, taxed on their income from a South African source. Foreign taxes are offset against South African tax payable on foreign income.

    The majority of the state's income is derived from income tax (personal and company tax), although nearly a third of total revenue from national government taxes comes from indirect taxes such as VAT.

    Who pays tax?

    We have a register of taxpayers and it’s simply the number of active?and inactive?taxpayers in South Africa. Here at SARS our aim is to grow the register and to reduce the tax gap. The level of growth is influenced by economic conditions, tax policy, legislative amendments, tax-base broadening activities and the overall compliance climate. The register comprises individuals, companies, trusts, employers and VAT vendors.

    How do you pay tax?

    Income tax returns must be requested by registered taxpayers every year. The year of assessment for individuals covers 12 months, beginning on 1 March and ending on the final day of February the following year. Companies are permitted to have a tax year ending on a date that coincides with their financial year. The Act also provides for certain classes of taxpayers to have a year of assessment ending on a day other than the last day of February.

    Tax returns must be submitted to SARS on the date given. Individuals and trusts are required to submit their income tax returns on or before the date published by notice annually in the government gazette. Companies are required to submit an income tax return within 12 months from the date on which its financial year ends.
    ?
    People whose income comes from sources other than a wage? - such as a trade, profession or investments and companies - are required?submit two provisional tax returns and where applicable?to make two provisional tax payments during the course of the tax year and may opt for a third "topping-up" payment six months after the end of the tax year.
    ?
    Top tip: Beware people who owe SARS tax are charged interest at a rate as published in the Government Gazette in accordance with the Public Finance Management Act 1 of 1999.

    ?

    Last Updated: 11/05/2016 12:00 PM     print this page ?
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  • 咨询成果推介泸州长江生态湿地新城概念性规划 2019-08-23
  • “沙雕世界杯”作品亮相舟山 2019-08-23
  • 五月份经济运行稳中向好——新动能茁壮成长 企业效益持续改善 2019-08-21
  • 鸟儿自由欢歌,只盼春天到来 2019-08-21
  • 敲黑板!“信息公开”不是“隐私公开”! 2019-08-18
  • 这下就真的更加坐实你的老蚕了,所有网友都是见证!想赖都赖不掉了。 2019-08-16
  • 林志玲现身机场穿粉色上衣变活力少女 2019-08-14
  • 向“久拖不办”背后“伪作为”顽疾坚决说不 2019-08-11
  • 全国京东大鼓星火日活动举行 2019-08-08
  • 大牌开讲了丨颈椎有“烦心事”,听骨科专家如何化解 2019-08-07
  • 商务部公布多项进口产品反倾销调查文件 2019-08-07
  • 旅游市场再创佳绩端午假期河北接待游客2026.77万 揽金147.79亿 2019-08-03
  • 这是很容易检验的!家庭是按需分配的,也是各尽所能的。笑博士在家中,除按需分配外,还有什么是需要从家中按劳分配的,跟大家讲讲如何? 2019-08-01
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