What happens when a company loses SBC status
Review the facts that can end SBC qualification, check the assessment-year consequences and recalculate company tax using the correct treatment.
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Showing 1–10 of 10 articles tagged Small business corporation tax
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SBC shareholding restrictions for business owners
A practical guide to small business corporation tax: sBC shareholding restrictions for business owners. Check the evidence, exceptions and next steps.
Small Business Corporation tax: who qualifies in South Africa
Check the SBC qualification tests, assessment-year rates and supporting records for a South African company before claiming section 12E relief.
Small business corporation tax rates and worked examples
A practical guide to small business corporation tax: small business corporation tax rates and worked examples. Check the evidence, exceptions and next steps.
Investment income limits for SBC qualification
Check how investment income and personal service income affect SBC qualification, including the combined limit and statutory exceptions.
SBC tax and ordinary company tax
Compare small business corporation tax with ordinary company tax, checking qualification conditions, the assessment year and worked calculations.
SBC tax qualification and other shareholdings
Check the SBC shareholding restriction, permitted exceptions and the ownership evidence needed when a shareholder has interests in other companies.
Applying SBC rates in a first short financial year
Check SBC qualification and assessment-year rules for a short first financial period, with a worked calculation and proportionate turnover test.
Personal service businesses and the SBC rules
A practical guide to small business corporation tax: personal service businesses and the SBC rules. Check the evidence, exceptions and next steps.
The SBC gross income limit and how to test it
A practical guide to small business corporation tax: the SBC gross income limit and how to test it. Check the evidence, exceptions and next steps.