Johan Kotze

3. Related Finance Charges vs Similar Finance Charges: How Broadly Will the New Definition of Interest Be Interpreted? By Johan Kotze The definition of ‘interest’ under section 24J of the Income Tax Act No. 58 of 1962 refers to “interest or related finance charges”....

Ettiene Retief

2. VAT and employees’ tax in regards non-executive directors By Ettiene Retief The question in regards the requirement to deduct employees’ tax from the remuneration paid to non-executive directors (NED), or whether the NED would be required to be registered for VAT,...