Tag Archives: Secondary Tax on Companies

You are here:

Home
Entries tagged with "Secondary Tax on Companies"

Excellent Results for Thuthuka in the June ITC

Articles, InfluenceBy Andre van der Merwe November 1, 2013

“The ITC assesses the core technical competence of prospective CA(SA)s at a standard set by SAICA and is not the final requirement for qualifying as a CA(SA).” The newly introduced June ITC sitting doubles the number of successful African repeat candidates. The Initial Test of Competence (ITC), previously known as Part I of the Qualifying…

VIEWPOINT: Accounting for withholding tax on dividends

Articles, DevelopBy Marcelle June 13, 2013

Accounting for withholding tax on dividends I was on the SAICA committee that decided that Secondary Tax on Companies (STC) was an expense. There was a furious debate at the time as to whether the tax was, in substance, merely part of the normal tax payable by a company, or whether it was a tax…