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  • 盛世北京赛车pk10: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: 11/09/2019 9:36 AM     print this page ?
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  • 美国首届“‘一带一路’亚洲商务论坛”即将在堪萨斯州举办 2019-10-08
  • 久久为功,扎实推进生态宜居的美丽乡村建设 2019-10-02
  • 秦春成任桂林市代市长 周家斌辞去市长职务(图简历) 2019-10-02
  • 回复@看着就想笑:你这种伪高工就是计划经济的产物,在市场经济中必然被淘汰!你肯定不会喜欢市场经济。但淘汰你正是市场经济不可比拟的优势:任何人都别想跟着混! 2019-10-01
  • 【专题】书记、市长去哪儿 2019-09-24
  • 武警驻滇某部坚持以考促训 现场评判现场亮分 2019-09-23
  • 【纯黑攻略】《恶灵附身2》逃生再临p3 2019-09-21
  • 康师傅控股有限公司获第十二届人民企业社会责任奖年度扶贫奖 2019-09-20
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  • 一切都是老板炒工人的鱿鱼 2019-09-17
  • 丰田致享直降1.3万元 少量现车欲购从速 2019-09-15
  • 电影人共聚“微博电影之夜” 张艺谋:如果不当导演就当守门员 2019-09-15
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  • 巴川中学王苗:留守儿童长大了 2019-09-14
  • [微笑]建议你去学学边际理论!基本需求免费与高级需求收费并不矛盾,相反是更有利于保持社会的良性循环。 2019-09-10
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