Anyone who has ever gone through one knows that a relationship breakdown is misery. Also aware of this situation, the legislator introduced the misery tax to bring some solace. The misery tax is the reduced stamp duty of 1% for ex-spouses and ex-legally cohabiting partners that is due when ex-partners want to buy each other out of what used to be their shared home after their relationship has ended. The misery tax is a mitigation because the basic stamp duty rate is 2.5%.

You are an entrepreneur. Not that you have something to hide, but you can’t help feel uneasy whenever you are subject to a tax audit. On the other hand, you know all too well that ‘being compliant’ and the corresponding verification of such compliance is an inevitable part of doing business. And when Big Brother – what a modern government has become – carries out an audit, it is simply inconvenient. That must be accepted.

25 years ago almost to the day, the ‘new’ tax dispute resolution legislation was enacted with the acts of 15 and 27 March 1999. It was a major reform. It put a definitive end to the jurisdictional function of the objection stage.

We need to talk about withholding tax. As natural persons, we all pay taxes on our professional income. The personal income tax is settled for each calendar year. You declare your income in the middle of the calendar year following the one in which you received that income