PAYE

January 19, 2021

Be wary of zero or low-interest loans

The in duplum rule originated from the South African common law and has been applied through South African case law for over 100 years. The rule aims to protect […]
January 24, 2019

Employees’ tax (Part I): Personal service providers

For there to be an obligation for PAYE to be withheld is typically dependent on three elements being present. These elements are all defined in the […]
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