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SARS: (TAX) CRIME DOESN'T PAY!

SARS it seems retains a much higher enforcement capability than some recent media speculation has suggested. It has announced a 92% conviction rate in cases handed over for prosecution in tax and customs-related crimes, mostly involving high net-worth individuals, fraudulent VAT refunds and Income Tax fraud.

EMPLOYMENT EQUITY: REGIONAL AND NATIONAL DEMOGRAPHICS

In a recent Labour Appeal Court Judgment, the Court ruled that employers implementing an employment equity plan must consider both National and Regional demographics of the economically active population when setting their numerical goals in their employment equity plan.

BUSINESS RESCUE - IS IT TOO LATE AFTER LIQUIDATION? THE SUPREME COURT OF APPEAL SPEAKS

As the Court noted, the circumstances of a liquidated company could improve radically, even after liquidation, such that it would become profitable if allowed to trade. It could, for example, be awarded a contract for which it had earlier tendered, secure funding for future projects, or have a major creditor offer to subordinate its claim.

EMPLOYERS: IMPORTANT BREAKS FOR SMALL BUSINESSES YOU NEED TO KNOW ABOUT

".....we believe that the SME sector is critical in stimulating economic development, and that it is also a pivotal area in terms of innovation, skills development, entrepreneurship, labour-absorption and job-creation" (from a speech by the Deputy Minister of Small Business and Development)

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