“The two-pot system is meant to support long-term retirement savings while offering flexibility to help fund members in financial distress.” (National Treasury)

"We can in fact change the world and make of it a better place." (Nelson Mandela)

Employers must submit their annual reconciliation declarations (EMP501) with accurate and up-to-date payroll information about their employees by 31 May this year.

“The cold, harsh reality is that we have to balance the budget.” (Michael Bloomberg, former New York City Mayor)

“Provisional tax is merely a mechanism to pay the normal income tax liability during the tax year... an advance payment of a taxpayer’s normal tax...

"The best way to predict the future is to create it." (Peter Drucker)

"Always treat your employees exactly as you want them to treat your best customers." (Stephen R. Covey, author of The Seven Habits of Highly Effective...

“The common assumption is that trusts are some kind of tax panacea...Then, conversely, from a South African Revenue Service (SARS) perspective, trusts are viewed with...