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