Documents, Links and related articles on the web

Voting at the AGM - Newsletter no. 1

NettRand Letter.pdf

PHOA Proxy-Form-Final-2021.pdf

Stabilisation Fund - Newsletter no. 2

Implementation of the Stabilisation Fund Levy.pdf

Criminally Charging VAT on Levies - Newsletter no. 3

Taxation Laws Amendment Bill, Act no 31 of 2013 – Item 166 (1)a

https://www.gov.za/sites/default/files/gcis_document/201409/37158act31of2013taxationlawsamend12dec.pdf

VAT Deregistration, Louis Marais Chartered Accountants (S.A.)

https://www.auditpartners.co.za/pa-vat-deregistration-display.php

Amendments to the VAT Act (Homeowners Associations) (HOA), 22.08.2014, MD Accountants and Auditors.

https://www.mdacc.co.za/index.php/amendments-to-the-vat-act-homeowners-associations-hoa/

VAT Alert – Homeowners Associations to deregister for VAT, 27.01.2014, South African Tax Guide. Article by Price Waterhouse Cooper.

https://www.sataxguide.co.za/vat-alert-homeowners-associations-to-deregister-for-vat/

VAT on your residential levies, 08 May 2014, South African Tax Guide.

https://www.sataxguide.co.za/vat-and-your-residential-levies/

Homeowners Association VAT deregistration, 28.02.2014, Trafalgar Properties.

https://www.trafalgar.co.za/homeowners-association-vat-deregistration/

The Mercury, Opinion: Levy income and the tax exemption for residential estates, 22 April 2019, Graeme Palmer.

https://www.iol.co.za/mercury/opinion/opinion-levy-income-and-the-tax-exemption-for-residential-estates-21483322

VAT and levies explained, Property 24, 12.04.2018.

https://www.property24.com/articles/vat-and-levies-explained/27232

Tax and Exchange Control Alert, 23.11.2018, Income tax exemption for body corporates, share block companies and associations: Clarification in SARS’ latest issue of Interpretation Note 64, Cliffe Dekker Hofmeyr
https://www.cliffedekkerhofmeyr.com/en/news/publications/2018/Tax/Tax-alert-23-november-Income-tax-exemption-for-body-corporates-share-block-companies-and-associations-Clarification-in-SARS-latest-issue-of-Interpretation-Note-64.html

https://www.sars.gov.za/businesses-and-employers/my-business-and-tax/newsletters/vat-connect-issue-4-august-2014/

SARS Interpretation note 64 (Issue 4), 13.11.2018

INCOME TAX EXEMPTION: BODIES CORPORATE, SHARE BLOCK COMPANIES AND ASSOCIATIONS OF PERSONS MANAGING THE COLLECTIVE INTERESTS COMMON TO ALL MEMBERS

Sars interpretation note 64..pdf

Pecanwood Corruption Watch Response to HOA VAT letter d/d 21 May 2022 - Newsletter no. 4

Recon of Malaysian Debt.pdf

VAT - Pecanwood Estate Homeowners Association 4490242114 - Santhey.pdf

PHOA Frequently asked questions VAT.pdf

VAT Letter remain VAT Registered.pdf

IT14SD-Example-of-Supplementary-Declaration-for-Company-or-CC-External-Form.pdf

Facial Recognition Access System - Newsletter no 6

InfoRegSA-GuidanceNote-PPI-LawfulProcessing-202106.pdf

https://www.linkedin.com/pulse/facial-recognition-technology-vs-popi-act-senamiso-moyo

https://dkvg.co.za/ip-it-law-facial-recognition-technology-under-popia/

https://www.ppmattorneys.co.za/digital-innovation-and-its-impact-on-privacy-law/

https://popia.co.za/

https://inforegulator.org.za/

https://www.justice.gov.za/legislation/constitution/saconstitution-web-eng.pdf

https://www.litnet.co.za/an-appropriate-legal-framework-for-automated-facial-recognition-in-south-africa/

https://www.news24.com/fin24/Opinion/opinion-why-facial-recognition-is-evil-20191119

https://www.dailymaverick.co.za/article/2020-07-06-future-of-facial-recognition-technology-in-africa-examined/

facial recognition - unisa.pdf

Data-Protection-and-Privacy-Alert-1-September-2014.pdf

Bu2021_Article_TheGlobalGovernanceOnAutomated.pdf