Is SARS really empowering the small business? Effectiveness of Section 12e

Smulders, Sharon Ann; Oberholzer, Ruanda

dc.contributor.author	Smulders, Sharon Ann
dc.contributor.author	Oberholzer, Ruanda
dc.date.accessioned	2010-07-19T09:36:55Z
dc.date.available	2010-07-19T09:36:55Z
dc.date.issued	2006-06
dc.description	Previously published as The Accountant until Apr 2006, ISSN 16807537. First volume of Professional Accountant published as May 2006, ISSN 16807537	en_US
dc.description.abstract	As mentioned in our previous article (The Professional Accountant, May 2006) Government is continuously targeting small businesses as future growth and employment generators. Section 72E of the lncome Tax Act provides for a special dispensation applicable to Small Business Corporations.	en_US
dc.identifier.citation	Smulders, S & Oberholzer, R 2006, 'Is SARS really empowering the small business? Effectiveness of Section 12e', Professional Accountant, pp. 6-9. [http://www.journals.co.za/ej/ejour_account.html]	en_US
dc.identifier.issn	1680-7537
dc.identifier.uri	http://hdl.handle.net/2263/14484
dc.language.iso	en	en_US
dc.publisher	Eagle Publishers	en_US
dc.rights	Eagle Publishers	en_US
dc.subject	South African Revenue Service (SARS)	en_US
dc.subject	Small medium and micro enterprise (SMME)	en_US
dc.subject	Taxes	en_US
dc.subject	Small businesses	en_US
dc.subject.lcsh	Small business -- Taxation -- South Africa
dc.title	Is SARS really empowering the small business? Effectiveness of Section 12e	en_US
dc.type	Article	en_US