Get ready to file!

De Wet De VilliersLatest, Tax Tuesday

2023’s tax season starts on 7 July and closes on 23 October. Here are some key pointers for the regular employed, the commission earning or side-hustle employed, and of course for those in auto-assessment.

Solar panels (Dali-E)

Rooftop Solar Tax Incentive

De Wet De VilliersLatest, Tax Tuesday

In the 2023 Budget Minister Godongwana announced a tax incentive for individuals investing in rooftop solar photovoltaic panels. The intention is to get people investing in solar ASAP to reduce pressure on the grid and increase clean energy generation. More specific details were provided in April so that people can respond quickly to the incentive.

Provisional tax – what, when, who and why?

De Wet De VilliersLatest, Tax Tuesday

Provisional tax is not a separate tax, but simply income tax that is collected in advance, twice a year. The two instalments ensure that the taxpayer doesn’t have to fork out a single lump sum payment at the final tax deadline. But there’s a little more you should know…

a checklist

Tailor your tax strategy

De Wet De VilliersLatest, Tax Tuesday

It’s peculiar that we talk so often about the importance of a tailored investment strategy, but not the need for a tailored tax strategy. The aim of a tax strategy is not to avoid tax. Rather, a tax strategy reduces your risk of contravening tax regulations. What does this mean in practice?

Tax-efficient emergency funds

De Wet De VilliersLatest, Tax Tuesday

The income generated from your emergency fund determines how you will be taxed, but are some holding structures better than others? You could hold your emergency fund savings in your personal capacity, or in the name of your company, or even in a trust. But which is the most tax efficient structure?

Section 11F deductions

De Wet De VilliersLatest, Tax Tuesday

Section 11F allows taxpayers to deduct pension, provident and retirement annuity fund contributions from their taxable income. With T&Cs…