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Member Articles


Payments for Software not Taxable as Royalty

It is to be noted that in this connection, the taxpayers have been taking a stand that the scope of the definition of royalty under section 9(1)(vi) is quite wide, whereas the scope of the definition of royalty under Art ...

Deferred VAT: Beware of the June 2021 Deadline for Payment (or Time to Pay Arrangement)

Did you defer a VAT payment in the period 20 March 2020 to 30 June 2020? If so, you have until 21 June 2021 to pay the full amount, or put in place a Time to Pay arrangement. (Read more about Time to Pay as a way to del ...

Avoid Tax Disaster: Take Advantage of Texas Disaster Area Exemptions

Author: Shane Stewart On February 12, 2021, Governor Greg Abbott declared all 254 counties in Texas a disaster area due to severe winter weather. This makes Texas taxpayers eligible for the following tax benefits: Nonr ...

Form 22 - 2021

It was made available, at the Tax Authorities’ website, the CIT return in force in 2021. ...

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