![]() ![]() Initial considerations when organising the business If it does not give the answer to your own tax problem, your local Receiver of Revenue will be pleased to help you. This guide is only a general guide and does not try to deal with every aspect that can arise. However this guide does not discuss insurance companies, banks, investment companies, trusts, fishing or farming enterprises. The information in this publication applies to many different kinds of businesses. ![]() This helps to illustrate the specific tax considerations for each of the flour different business Organisations Part III contains an explanation of income tax and some of the other taxes you may have to pay in addition to income tax. Part II discusses various aspects of record keeping, including an explanation of net profit or loss. This first edition of "Tax Guide for Small Business" is divided into three parts, The first part contains general information on business organisation and registration. It describes the four major forms of business organisations - sole proprietorship, partnership, close corporation and private company - and explains the tax responsibilities of each. This guide contains in formation about the tax laws that apply to businesses. Income Tax Close Corporations & Companies Income Tax - Sole proprietorships and partnerships ![]() Registering with the appropriate authorities Part I - Initial considerations when Organising a business Provided by the South African Revenue Service for more information visit the SARS webpage at Contents: ![]()
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