COIDA obligations when using subcontractors
Check COIDA responsibilities when appointing subcontractors, including registration, assessment risks and evidence of good standing.
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Showing 1–32 of 211 articles
When CIPC requires annual financial statements
Check CIPC financial reporting requirements, public interest score and audit or review rules before choosing the annual return submission documents.
VAT refunds after a change of bank details
A practical guide to vat refunds: vAT refunds when bank details have changed. Check the evidence, exceptions and next steps.
Correcting UIF over deductions on payroll
Check the cause of a UIF over-deduction, recalculate payroll contributions and reconcile employee refunds, declarations and account records.
Financial accountability supplements for small companies
Check when CIPC accepts a financial accountability supplement, how reporting requirements differ and which financial records support the submission.
Submitting a nil VAT return
A practical guide to vat returns: submitting a nil VAT return. Check the evidence, exceptions and next steps.
Who counts as a beneficial owner of a private company
A practical guide to beneficial ownership: who counts as a beneficial owner of a private company. Check the evidence, exceptions and next steps.
When an employer must register for PAYE
A practical guide to paye and sdl: when an employer must register for PAYE. Check the evidence, exceptions and next steps.
What a valid South African tax invoice must contain
A practical guide to vat invoices: what a valid South African tax invoice must contain. Check the evidence, exceptions and next steps.
Sharing a TCS PIN with a customer or tender office
Understand what a TCS PIN permits, share it through an authorised process and help the recipient verify current SARS tax compliance status.
Matching one bank payment to several invoices
A practical guide to bank reconciliation: matching one bank payment to several invoices. Check the evidence, exceptions and next steps.
Issuing a tax invoice before you receive payment
A practical guide to vat invoices: issuing a tax invoice before you receive payment. Check the evidence, exceptions and next steps.
Five Routes for Foreign Investors Establishing in South Africa
A foreign investor establishing in South Africa is choosing among five legal routes — each with its own tax, exchange-control and B-BBEE consequences.
Reconciling VAT201 to the general ledger
Match VAT201 output and input tax to the general ledger, investigate timing and adjustment differences, and retain a clear reconciliation file.
Reconciling a COIDA assessment to payroll
Check a Compensation Fund assessment against payroll, earnings limits and classification records before investigating a discrepancy.
When a South African business must register for VAT
A practical guide to vat registration: when a South African business must register for VAT. Check the evidence, exceptions and next steps.
Correcting a return of earnings submitted incorrectly
Review an incorrect COIDA return of earnings, reconcile employee remuneration records and prepare evidence for the Compensation Fund correction.
IFRS for SMEs: What the 2025 Third Edition Changes
The IFRS for SMEs is the simplified accounting standard most South African private companies use, and its 2025 third edition is the largest revision in over a decade.
CIPC annual returns versus SARS tax returns
Understand the separate purposes of CIPC annual returns and SARS income tax returns, with practical checks for company compliance records.
Updating beneficial ownership after a share transfer
Review who controls the company after a share transfer, update internal registers and prepare supporting evidence for the CIPC disclosure.
Reading the Financials: Cash Flow and the Balance Sheet for Directors
Reading the financials is the board's work of interpreting the statement of financial position and the statement of cash flows to judge whether an organisation is solvent, liquid and a going concern.
VAT registration when a business has not started selling
Check the evidence and conditions for VAT registration before sales begin, including taxable activity, contracts and supporting business records.
Explaining unusual bank statement transactions to a lender
A practical guide to funding ready records: explaining unusual bank statement transactions to a lender. Check the evidence, exceptions and next steps.
Tax Season 2026: Filing Duties and the Auto-Assessment Expansion
Tax season is the annual window in which South African individuals confirm or file their income-tax returns with SARS, and in 2026 auto-assessment covers more taxpayers than before.
Registering an employer with the UIF
A practical guide to uif employer duties: registering an employer with the UIF. Check the evidence, exceptions and next steps.
Correcting an IRP5 issued with the wrong income code
Trace an incorrect IRP5 income code to payroll records, check the employer correction route and reconcile the replacement certificate.
When an employer must register with the Compensation Fund
A practical guide to coida and compensation: when an employer must register with the Compensation Fund. Check the evidence, exceptions and next steps.
Calculating taxable turnover for the VAT threshold
A practical guide to vat registration: calculating taxable turnover for the VAT threshold. Check the evidence, exceptions and next steps.
B-BBEE affidavits versus verification certificates
Compare a B-BBEE sworn affidavit with a verification certificate, checking the applicable code, eligibility, validity and supplier evidence.
Correcting an EMP201 with incorrect amounts
A practical guide to employer reconciliations: correcting an EMP201 with incorrect amounts. Check the evidence, exceptions and next steps.
VAT registration for non resident businesses
Check South African VAT registration for a non-resident business, including taxable activity, electronic services and representative requirements.
Turnover tax rates and a worked business example
A practical guide to turnover tax: turnover tax rates and a worked business example. Check the evidence, exceptions and next steps.