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

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Smulders_Is(2006)a.pdf (194.3 KB)

Date

2006-06

Authors

Smulders, Sharon Ann
Oberholzer, Ruanda

Journal Title

Journal ISSN

Volume Title

Publisher

Eagle Publishers

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.

Description

Previously published as The Accountant until Apr 2006, ISSN 16807537. First volume of Professional Accountant published as May 2006, ISSN 16807537

Keywords

South African Revenue Service (SARS), Small medium and micro enterprise (SMME), Taxes, Small businesses

Sustainable Development Goals

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]

URI

http://hdl.handle.net/2263/14484

Collections

Research Articles (Taxation)
Research Articles (University of Pretoria)
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