Secundes

Secundes: Achieve financial success with us

In today’s fast-paced world, achieving sustainable financial success is a goal that we all strive for. Whether you’re an individual looking to secure your family’s future or a business owner aiming to optimise profits, Secundes is here to guide you every step of the way. We are your trusted financial and accounting advisors, and we’re […]

Employee share incentive schemes

Employer companies generally implement employee share incentive schemes to retain and incentivise their employees by enabling the latter to receive indirect benefits from the appreciation in the growth of the company. This is an effective way to offer benefits to employees and encourage their participation and loyalty of employees.  Even though these schemes are generally […]

Are civil judgments susceptible to rescission?

On 11 March 2022, the Constitutional Court (CC) of South Africa granted leave to appeal and set aside an order from the High Court of South Africa (HC), Western Cape Division. The issue before the court in Barnard Labuschagne Incorporated v SARS was whether a certified statement filed by SARS that is treated as a […]

Analysing tax exemption for dividends

Dividends are a valuable part of many shareholders’ income, but even though they are exempt from regular income tax, it does not mean that they are completely exempt from tax.   A dividend can be defined as any local or foreign dividend paid by a resident company of South Africa or a foreign country, provided that […]

Is your disclosure “voluntary”?

In December 2021, the Supreme Court of Appeal (SCA) handed down a judgment dismissing an appeal against a decision of the Tax Court. The issue before the SCA was whether the South African Revenue Services (SARS) was correct in rejecting Purveyors South Africa Mine Services (Pty) Ltd’s (Purveyors) Voluntary Disclosure Programme application (VDP application) for […]

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