Foreign employment income exemption

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The exemption was introduced to prevent double taxation of an individual’s income between South Africa and a host country. The exemption creates opportunities for double non-taxation in instances where the host country imposes little or no tax on employment income. View PDF

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Disclosure of Director Remuneration – CIPC Notice 38 of 2020

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All companies that are required to have their annual financial statements (AFS) audited and those that have their AFS voluntarily audited in terms of Section 30(2) of the Companies Act 71 of 2008, shall disclose directors’ or prescribed officers’ remuneration and other benefits paid, payable or receivable as per Section 30 (4)(5)(6) of the Act. View PDF

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