Covid-19 claims related to UIF and the Compensation Fund. Read on, where applicable. This could help employers and employees during this unprecedented period, which should be temporary. Thank you to SAICA Tech Talk for this comprehensive information.
S23 of the VAT Act covers registration for VAT purposes. This article highlights a part of it and applies to “enterprises that are making taxable supplies” as defined in the VAT Act. If you make “exempt” supplies you may not register for VAT. There is compulsory VAT registration and the option for voluntary VAT registration.