Company Income Tax Returns: A Practical ITR14 Guide for South African Businesses

A company’s ITR14 declares its income, expenses, assets, liabilities and tax calculation for the year of assessment. It is generally […]

Provisional Tax in South Africa: An IRP6 Guide for Companies and Individuals

Provisional tax is not a separate tax. It is a system of paying income tax in advance through estimated taxable

From 1 April 2026, the general compulsory VAT registration threshold increased to R2.3 million in taxable supplies, and the general

A compliant company needs more than one annual submission. Directors should monitor CIPC annual returns and beneficial ownership, SARS income

The Memorandum of Incorporation, or MOI, is the company’s founding governance document. It sets the rules within which the company,

A share certificate is evidence of the securities registered in a holder’s name, while the securities register is the company’s

Changing Company Directors should be supported by a valid corporate decision and matching company records before it is submitted to

A company or close corporation may be deregistered after continued failure to file annual returns or through a voluntary process.

A South African company or close corporation must file CIPC annual returns each year. Companies generally file within 30 business