https://www.spreaker.com/show/the-tax-platform_1enManagementCopyright Tumelo Rannauhttps://d3wo5wojvuv7l.cloudfront.net/t_rss_itunes_square_1400/images.spreaker.com/original/06588d0eb886181ad11492bba3415fe5.jpghttps://www.spreaker.com/show/the-tax-platform_1Mon, 26 Feb 2024 06:27:31 +0000Tumelo RannauTumelo Rannauranuzanuza@gmail.comWe tackle tax matters ranging from business to personal including compliance and related mattersfalseepisodichttps://www.spreaker.com/episode/episode-66-budget-speech-tax-highlights-part-1--58684382https://api.spreaker.com/episode/58684382Wed, 14 Feb 2024 15:01:01 +0000Tumelo RannauThis week we look at some of the tax highlights from the budget speech delivered by the Hon Minister!262falsefullhttps://www.spreaker.com/episode/episode-65-income-tax-act-amendments-terminal-benefits-part-3--58606739https://api.spreaker.com/episode/58606739Thu, 08 Feb 2024 06:30:59 +0000Tumelo RannauThis week we go into the exemptions covering gratuity and severance payments279falsefullhttps://www.spreaker.com/episode/episode-64-income-tax-act-amendments-terminal-benefits-part-2--58504742https://api.spreaker.com/episode/58504742Wed, 31 Jan 2024 04:01:01 +0000Tumelo RannauThis week’s episode we go into details of the exemption that applies to withdrawal of pension funds to payout loans including mortgages.307exemption,pension,taxfalsefullhttps://www.spreaker.com/episode/episode-63-income-tax-act-amendments-terminal-benefits-part-1--58425643https://api.spreaker.com/episode/58425643Wed, 24 Jan 2024 05:48:51 +0000Tumelo RannauThis week we look at the 2023 Income Tax Act amendments in relation to tax exemptions on terminal benefits. We start off with deferred pension314falsefullhttps://www.spreaker.com/episode/episode-62-capital-gains-tax-shares--57923186https://api.spreaker.com/episode/57923186Wed, 06 Dec 2023 04:01:01 +0000Tumelo RannauThis week we look at the Capital Gains Tax specifically on shares and related investments207falsefullhttps://www.spreaker.com/episode/episode-61-taxation-of-sporting-clubs-and-associations-donations-tax--57837244https://api.spreaker.com/episode/57837244Wed, 29 Nov 2023 04:01:01 +0000Tumelo RannauThis week we zone into the donations tax implications for Sporting clubs and associations133falsefullhttps://www.spreaker.com/episode/episode-60-taxation-of-sporting-associations-and-clubs--57755624https://api.spreaker.com/episode/57755624Wed, 22 Nov 2023 04:01:01 +0000Tumelo RannauThis week we zone in into taxation of sporting associations and clubs with particular interest on VAT.162falsefullhttps://www.spreaker.com/episode/episode-59-taxation-of-sports-associations-and-clubs-income-tax--57635300https://api.spreaker.com/episode/57635300Wed, 15 Nov 2023 04:01:01 +0000Tumelo RannauThis week we look at the taxation of sporting clubs and associations for income tax purposes270falsefullhttps://www.spreaker.com/episode/episode-58-taxation-of-small-companies--57547109https://api.spreaker.com/episode/57547109Wed, 08 Nov 2023 04:01:01 +0000Tumelo RannauThis week we look at taxation of small companies, who qualifies as a small company and what are the advantages.149falsefullhttps://www.spreaker.com/episode/episode-57-taxes-applicable-on-inheritance-of-deceased-goods-part-2--57372889https://api.spreaker.com/episode/57372889Wed, 01 Nov 2023 04:01:01 +0000Tumelo RannauThis week we look at the rates applicable and deductions allowed when determining inheritance tax payable.328falsefullhttps://www.spreaker.com/episode/episode-56-taxes-applicable-on-inheritance-part-1--57372844https://api.spreaker.com/episode/57372844Wed, 25 Oct 2023 04:01:01 +0000Tumelo RannauOn part 1 of inheritance taxes we look at the exemptions that are available on inheriting property or personal goods.248falsefullhttps://www.spreaker.com/episode/episode-55-sez-tax-benefits-vat-and-customs-duties--57277890https://api.spreaker.com/episode/57277890Wed, 18 Oct 2023 04:01:01 +0000Tumelo RannauThis week in our SEZ series we have a look at the incentives available from VAT and customs duties perspective.204falsefullhttps://www.spreaker.com/episode/episode-54-sez-incentives-income-tax--57179766https://api.spreaker.com/episode/57179766Wed, 11 Oct 2023 04:00:03 +0000Tumelo RannauThis week we look at Special Economic Zones tax incentives with a special focus on Income Tax.201falsefullhttps://www.spreaker.com/episode/episode-53-the-tax-benefits-of-operating-in-special-economic-zones-transfer-duty-exemptions--57051226https://api.spreaker.com/episode/57051226Wed, 04 Oct 2023 04:01:01 +0000Tumelo RannauThis week we deal with Special Economic Zones tax benefits239falsefullhttps://www.spreaker.com/episode/episode-52-the-deadline-for-submission-of-individual-income-tax-returns-has-been-extended--56943567https://api.spreaker.com/episode/56943567Wed, 27 Sep 2023 04:01:01 +0000Tumelo RannauBURS extends the deadline for submission of income tax returns for individuals.231falsefullhttps://www.spreaker.com/episode/episode-51-tax-deadline-reminder--56858730https://api.spreaker.com/episode/56858730Wed, 20 Sep 2023 04:01:01 +0000Tumelo RannauThis week we remind you of the upcoming deadline on the 30th of September for you to have filed your Income Tax return.212falsefullhttps://www.spreaker.com/episode/episode-50-the-taxation-review-committee--56780964https://api.spreaker.com/episode/56780964Wed, 13 Sep 2023 04:01:01 +0000Tumelo RannauThis week we look into the work of the Taxation Review Committee including it's current project on review of the Income Tax, Value Added Tax and introduction of the Tax Administration Act.271falsefullhttps://www.spreaker.com/episode/episode-49-conflict-resolution-mechanisms-the-high-court-and-court-of-appeal--56708947https://api.spreaker.com/episode/56708947Wed, 06 Sep 2023 07:59:42 +0000Tumelo RannauThis week we look into the High Court and Court of Appeal stages in the dispute resolution process.251falsefullhttps://www.spreaker.com/episode/episode-48-conflict-resolution-mechanisms-appeals-boa--56630328https://api.spreaker.com/episode/56630328Wed, 30 Aug 2023 04:01:01 +0000Tumelo RannauAfter objecting to an assessment and the Commissioner still stands by their decision or takes long to respond to your objection what it is the next stage?391falsefullhttps://www.spreaker.com/episode/episode-47-conflict-resolution-mechanisms-objections--56557719https://api.spreaker.com/episode/56557719Wed, 23 Aug 2023 04:01:01 +0000Tumelo RannauThis week we start a series on conflict resolution mechanisms and focus on objections to assessments where you're not happy with the decisions made by the Commissioner General.378falsefullhttps://www.spreaker.com/episode/episode-46-taxation-of-dividends--56480205
NB: The rate should be 10% for both.]]>https://api.spreaker.com/episode/56480205Wed, 16 Aug 2023 04:01:01 +0000Tumelo RannauThis week we have a look at taxation of dividends (received from a local or foreign entity/investment). What are the rates applicable? NB: The rate should be 10% for both.
NB: The rate should be 10% for both.]]>228falsefullhttps://www.spreaker.com/episode/episode-45-taxation-of-interest-income-individuals--56407675https://api.spreaker.com/episode/56407675Wed, 09 Aug 2023 04:01:01 +0000Tumelo RannauThis week we look at taxation of interest income earned by individuals170falsefullhttps://www.spreaker.com/episode/episode-44-tax-losses--56340452https://api.spreaker.com/episode/56340452Wed, 02 Aug 2023 04:01:01 +0000Tumelo RannauThis week we look at the tax losses and how they can be used for tax planning purposes.286falsefullhttps://www.spreaker.com/episode/episode-43-extension-of-time-to-submit-returns-or-make-payments--56222473https://api.spreaker.com/episode/56222473Wed, 26 Jul 2023 04:01:01 +0000Tumelo RannauThis week we look at the issue of tax submission deadlines, can these be extended beyond the legal time provided for under law?214falsefullhttps://www.spreaker.com/episode/episode-42-withholding-tax-who-should-withhold-and-can-you-withhold-from-anyone--56142589https://api.spreaker.com/episode/56142589Wed, 19 Jul 2023 04:01:01 +0000Tumelo RannauThis week we look at the subject of withholding tax. Can you withhold tax from individuals? Can individuals withhold tax? We answer these 2 questions in this week's episode of The Tax Platform.398falsefullhttps://www.spreaker.com/episode/episode-41-tax-financial-year--56066242https://api.spreaker.com/episode/56066242Wed, 12 Jul 2023 04:01:01 +0000Tumelo RannauThis week we look into the topic financial year. Is it aligned to the validity period for a Tax Clearance Certificate or it's a different concept altogether?262falsefullhttps://www.spreaker.com/episode/episode-40-the-statement-of-account--55997113https://api.spreaker.com/episode/55997113Wed, 05 Jul 2023 04:01:01 +0000Tumelo RannauThis week we have a look at the statement of account. What is it and how can you use it in your daily compliance duties?304falsefullhttps://www.spreaker.com/episode/episode-39-2023-tax-year-ends-on-friday--55299500https://api.spreaker.com/episode/55299500Wed, 28 Jun 2023 04:01:01 +0000Tumelo RannauThis coming Friday marks the end of the 2023 tax year. Few pointers to look out for as it comes to an end.325falsefullhttps://www.spreaker.com/episode/episode-38-the-tax-compliance-report-summary--54557664https://api.spreaker.com/episode/54557664Wed, 21 Jun 2023 04:01:01 +0000Tumelo RannauWhat is it and how can you use it to manage your compliance risk?386falsefullhttps://www.spreaker.com/episode/episode-37-the-tax-clearance-certificate--54359280https://api.spreaker.com/episode/54359280Wed, 14 Jun 2023 04:01:01 +0000Tumelo RannauWe deep dive into understanding The Tax Clearance Certificate. What is this document and how does one get it.452falsefullhttps://www.spreaker.com/episode/episode-36-taxation-of-manufacturing-entities--54120666https://api.spreaker.com/episode/54120666Wed, 07 Jun 2023 04:01:01 +0000Tumelo RannauThis week we look at the special incentives available for manufacturing entities in Botswana.360falsefullhttps://www.spreaker.com/episode/episode-35-taxation-of-minerals-income-tax--54048728https://api.spreaker.com/episode/54048728Wed, 31 May 2023 04:31:01 +0000Tumelo RannauThis week we look at taxation of Mining Companies. Special incentives available for the industry419falsefullhttps://www.spreaker.com/episode/episode-33-taxation-of-not-for-profit-organisations--53896242https://api.spreaker.com/episode/53896242Wed, 17 May 2023 16:01:01 +0000Tumelo RannauThis week we delve into the taxation of not for profit organisations, when they need to register and what taxes they are eligible to pay.324compliance,ngos,taxfalsefullhttps://www.spreaker.com/episode/episode-32-the-transfer-duty-changes--53722395https://api.spreaker.com/episode/53722395Wed, 10 May 2023 04:01:01 +0000Tumelo RannauThis week we look at the newly enacted Transfer Duty Act and the changes that are coming up.261falsefullhttps://www.spreaker.com/episode/episode-31-medical-services-vat-exemption--53722544https://api.spreaker.com/episode/53722544Wed, 03 May 2023 04:01:01 +0000Tumelo RannauMedical services VAT exemption to take effect on the 3rd of May 2023.301falsefullhttps://www.spreaker.com/episode/episode-30-bad-debts-specific-general-provisions-for-bad-debts-the-deferred-tax-implications--53646768https://api.spreaker.com/episode/53646768Wed, 26 Apr 2023 04:01:01 +0000Tumelo RannauThis week we follow through on a question from one of our followers on the deferred tax implications of bad debts and bad debts provisions!471falsefullhttps://www.spreaker.com/episode/episode-29-the-tax-implications-of-bad-debts--53507268https://api.spreaker.com/episode/53507268Wed, 19 Apr 2023 04:01:01 +0000Tumelo RannauThis week we look into the tax implications of bad debts for both income tax and VAT purposes.327falsefullhttps://www.spreaker.com/episode/episode-28-approved-training-expenditure--53506967
After approval a taxpayer will be able to claim 200% of what they have spent on their employees. Enjoy]]>https://api.spreaker.com/episode/53506967Wed, 12 Apr 2023 04:01:01 +0000Tumelo RannauThis week we look at the issue of approved training expenditure. This incentive is available for those who are not eligible to get reimbursements from Human Resources Development Council (HRDC). After approval a taxpayer will be able to claim 200%...
After approval a taxpayer will be able to claim 200% of what they have spent on their employees. Enjoy]]>321falsefullhttps://www.spreaker.com/episode/episode-27-tax-registration--53448181https://api.spreaker.com/episode/53448181Wed, 05 Apr 2023 05:48:13 +0000Tumelo RannauWe look into the taxes that one is required to register for when they commence business.430falsefullhttps://www.spreaker.com/episode/episode-26-the-vat-rate-goes-back-to-14--53374123https://api.spreaker.com/episode/53374123Wed, 29 Mar 2023 04:01:01 +0000Tumelo RannauOn Saturday 1st April the VAT rate will go back to 14% from the temporary rate of 12%. We discuss the implications on VAT return submission for the subsequent tax periods.315falsefullhttps://www.spreaker.com/episode/episode-25-taxation-of-compensation-payments--53293787https://api.spreaker.com/episode/53293787Wed, 22 Mar 2023 08:15:25 +0000Tumelo RannauCompensation payments that arise because of disputes between former employer and employees are often a contentious issue as the courts often has to decide what should be deducted or not. We decipher the issue of deduction of tax by former employers...358falsefullhttps://www.spreaker.com/episode/episode-24-the-demand-letters-issued-by-burs--53169607
We answer this question and go into detail on how this arises and how it can be avoided!]]>https://api.spreaker.com/episode/53169607Wed, 15 Mar 2023 04:00:02 +0000Tumelo RannauOn this week’s episode we answer a question from one of our followers on whether BURS is criminalizing taxpayers by issuing demand letters for them to settle the debt appearing in their accounts. We answer this question and go into detail on how...
We answer this question and go into detail on how this arises and how it can be avoided!]]>662burs,demandletter,tax,taxpayerfalsefullhttps://www.spreaker.com/episode/episode-23-the-transfer-duty-bill-of-2023--53135531https://api.spreaker.com/episode/53135531Wed, 08 Mar 2023 15:13:34 +0000Tumelo RannauThis week we discuss the Transfer Duty Bill and it’s implications on business and individuals.781falsefullhttps://www.spreaker.com/episode/episode-22-botswana-ratifies-the-afcta--52881303
This means that Botswana is likely to lose on income from Customs duties through its share from the South African Customs Union. We look deeper into other impacts that this agreement brings.]]>https://api.spreaker.com/episode/52881303Wed, 01 Mar 2023 04:01:01 +0000Tumelo RannauThis past week Botswana ratified the African Continental Area Free Trade Agreement to become part of the larger market of more than 1 billion. This means that Botswana is likely to lose on income from Customs duties through its share from the South...
This means that Botswana is likely to lose on income from Customs duties through its share from the South African Customs Union. We look deeper into other impacts that this agreement brings.]]>348falsefullhttps://www.spreaker.com/episode/episode-21-the-2023-vat-amendment-bill--52806988https://api.spreaker.com/episode/52806988Wed, 22 Feb 2023 04:01:01 +0000Tumelo RannauThis week we have a look at the proposed changes to the exempt and zero rated items lists and what they mean for you as a business and taxpayer or ordinary man on the street.542falsefullhttps://www.spreaker.com/episode/episode-20-withholding-tax-wrap-up-show--52731333https://api.spreaker.com/episode/52731333Wed, 15 Feb 2023 04:01:01 +0000Tumelo RannauDeciding on the rate to use when you are earning Commission and Directors’ fees and salary subject to PAYE271false1fullhttps://www.spreaker.com/episode/episode-19-the-budget-speech-tax-highlights-and-withholding-tax-on-royalties-and-management-consultancy-fees--52664497https://api.spreaker.com/episode/52664497Wed, 08 Feb 2023 04:01:01 +0000Tumelo RannauThis week we start our episode by highlighting the tax amendments that are proposed by the Minister of Finance and go into withholding tax on royalties and management fees499false1fullhttps://www.spreaker.com/episode/episode-18-withholding-tax-on-dividends-interest--52594242https://api.spreaker.com/episode/52594242Wed, 01 Feb 2023 04:01:01 +0000Tumelo RannauThis week we look at the subject withholding tax on dividends and interest. The interest is both from savings/investments and loans.255dividends,interest,investments,savings,tax,withholdingfalse1fullhttps://www.spreaker.com/episode/episode-17-withholding-tax-on-livestock-sold-for-slaughter--52533709https://api.spreaker.com/episode/52533709Wed, 25 Jan 2023 04:01:01 +0000Tumelo RannauThis week we address withholding tax on livestock sold for slaughter. How much is withheld when you sell your goats or cattle to BMC?215farming,livestock,taxfalse1fullhttps://www.spreaker.com/episode/episode-16-the-vat-rate-changes--52467423
We further note the impact on the financial audit and tax accounting for periods April to June 2023.]]>https://api.spreaker.com/episode/52467423Wed, 18 Jan 2023 03:46:01 +0000Tumelo RannauThis week we dissect the extension of the 12% VAT rate to 31st March 2023 and the standard rating of Cooking Oil and Cooking Gas. We further note the impact on the financial audit and tax accounting for periods April to June 2023.
We further note the impact on the financial audit and tax accounting for periods April to June 2023.]]>418false1fullhttps://www.spreaker.com/episode/episode-15-withholding-tax-on-commission-or-brokerage-fees--52336444https://api.spreaker.com/episode/52336444Wed, 11 Jan 2023 04:01:01 +0000Tumelo RannauWe tackle withholding tax on Commission or Brokerage fees for this week’s episode.167false1fullhttps://www.spreaker.com/episode/episode-14-withholding-tax-on-directors-fees-module-and-individual-tax-returns-filing-deadline--52336365https://api.spreaker.com/episode/52336365Wed, 04 Jan 2023 04:01:01 +0000Tumelo RannauThis week we take a step back and look at filing of withholding tax on directors fees online and the extension relating to filing of individual income tax returns.306false1fullhttps://www.spreaker.com/episode/episode-13-withholding-tax-on-contract-payments--52285476https://api.spreaker.com/episode/52285476Wed, 28 Dec 2022 04:07:01 +0000Tumelo RannauThis week we have a look at withholding tax on contract payments. These are payments made to contractors in relation to construction operations303contractpayments,tax,withholdingfalse1fullhttps://www.spreaker.com/episode/episode-12-withholding-on-directors-fees--5227863546d099d4-1d74-4c78-a6ad-cc72eed5ef94Wed, 21 Dec 2022 04:00:11 +0000Tumelo RannauThis week we look at withholding tax on directors fees.236false112fullhttps://www.spreaker.com/episode/episode-11-withholding-tax-on-rental-fees--522786365256e989-52d8-4cc9-99a4-3bd86b1598ecWed, 14 Dec 2022 04:00:11 +0000Tumelo RannauWe explore withholding tax on Rental fees for this episode209false111fullhttps://www.spreaker.com/episode/episode-10-withholding-tax-on-entertainment-fees--5227863978ed3d78-bea8-4c5c-9576-b4d165ec79ecWed, 07 Dec 2022 04:00:12 +0000Tumelo RannauThis week we have a look at withholding tax on Entertainment fees239false110fullhttps://www.spreaker.com/episode/episode-9-withholding-taxes--522786405b1984df-fc38-40a9-903a-d1c31428223fWed, 30 Nov 2022 04:00:30 +0000Tumelo RannauWhat is withholding tax and which payments do we pay withholding tax on?281false19fullhttps://www.spreaker.com/episode/episode-8-notional-input-tax--52278637120cb753-8bc5-4819-b224-8831718907a4Wed, 23 Nov 2022 04:00:17 +0000Tumelo RannauThis week we have a look at claiming of input tax on second hand goods procured from persons not registered for VAT.236false18fullhttps://www.spreaker.com/episode/episode-7-prohibited-input-tax-vat--522786448283f1e7-db72-4122-b135-535f3b1fca2cWed, 16 Nov 2022 04:00:20 +0000Tumelo RannauThis week we look at the Input tax that one is not allowed to claim by the Taxman and the consequences of claiming such.252false17fullhttps://www.spreaker.com/episode/episode-6-spedu-tax-incentives--52278641f53b4d6d-8e9f-4066-b6b8-cb6e66900f49Tue, 08 Nov 2022 20:27:17 +0000Tumelo RannauAre there any tax incentives for operating your business in the SPEDU region? We answer this question in this week's edition of the Tax Platform275false16fullhttps://www.spreaker.com/episode/episode-5-income-tax-exemptions-individual-farmers--52278645aa8309ad-f186-44cb-988f-f56958832f05Wed, 02 Nov 2022 03:30:18 +0000Tumelo RannauThis week we explore the Income Tax exemptions available to individual farmers249false15fullhttps://www.spreaker.com/episode/episode-4-taxation-of-compensation-payments--52278646739ef6f2-3347-4e53-83fb-ff57c8492c26Thu, 27 Oct 2022 08:33:05 +0000Tumelo RannauThis week we look at taxation of Compensation payments and how to go about it when taxing them226false14fullhttps://www.spreaker.com/episode/episode-3-accounting-for-your-rental-income-in-the-tax-return--52278642da07c5c6-16a1-4c00-ae87-0eac99d71bcbWed, 19 Oct 2022 04:00:46 +0000Tumelo RannauIn this episode we tackle the issue of accounting for rental income in your income tax return.278false13fullhttps://www.spreaker.com/episode/episode-2-post-return-filing-process--52278643de86442b-c47f-4ff4-9bec-bf85501914feWed, 12 Oct 2022 04:01:16 +0000Tumelo RannauThis episode takes you through the post return submission process. It goes on to elaborate on what steps to take to ensure you receive your tax refund406false12fullhttps://www.spreaker.com/episode/episode-1-2022-filing-season-extended--522786388b1ff228-5e04-4731-9aab-c02d95d26d0cWed, 05 Oct 2022 07:32:53 +0000Tumelo RannauThe 2022 tax filing season has been extended to 31st December 2022. We talk about the extension including filing requirements for the 2022 tax filing season391false11full