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Education
12J - How a tax deduction is helping save SA's SME's
5 February 2020
Section 12J is a relatively new piece of legislation introduced in 2009 into the income tax act as a tax deduction offered to incentivise SA taxpayers...
Education
SME's - the backbone of emerging markets
19 December 2019
All over the world there is a growing recognition that a market economy starts by establishing small and medium-sized enterprises, and then it is deve...
Education
Section 12J - understanding Section 12J tax benefit
17 December 2019
Any investment made of up to R2.5 million per individual and R5 million for a company is fully deductible in the year in which the investment is made....
Education
Section 12J - operating assets as an attractive investment
10 December 2019
An operating asset is something that is used by a business (small or medium) and plays an important role in their operations and in turn generating pr...
Education
Section 12J - the basics
3 December 2019
Section 12J refers to a section in the South African Income Tax Act which provides a tax incentive for individuals, trusts and companies who invest in...
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