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

dc.contributor.authorSmulders, Sharon Ann
dc.contributor.authorOberholzer, Ruanda
dc.date.accessioned2010-07-19T09:36:55Z
dc.date.available2010-07-19T09:36:55Z
dc.date.issued2006-06
dc.descriptionPreviously published as The Accountant until Apr 2006, ISSN 16807537. First volume of Professional Accountant published as May 2006, ISSN 16807537en_US
dc.description.abstractAs 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.citationSmulders, 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.issn1680-7537
dc.identifier.urihttp://hdl.handle.net/2263/14484
dc.language.isoenen_US
dc.publisherEagle Publishersen_US
dc.rightsEagle Publishersen_US
dc.subjectSouth African Revenue Service (SARS)en_US
dc.subjectSmall medium and micro enterprise (SMME)en_US
dc.subjectTaxesen_US
dc.subjectSmall businessesen_US
dc.subject.lcshSmall business -- Taxation -- South Africa
dc.titleIs SARS really empowering the small business? Effectiveness of Section 12een_US
dc.typeArticleen_US

Files

Original bundle

Now showing 1 - 1 of 1
Loading...
Thumbnail Image
Name:
Smulders_Is(2006)a.pdf
Size:
194.3 KB
Format:
Adobe Portable Document Format
Description:
Article

License bundle

Now showing 1 - 1 of 1
Loading...
Thumbnail Image
Name:
license.txt
Size:
2.44 KB
Format:
Item-specific license agreed upon to submission
Description: