Hoe onbenutte aftreefondsbydraes jou belasting kan verlaag en deel van ’n slim boedelplan kan vorm. Ontdek die werking van Artikel 10C, met praktiese voorbeelde.

The Profit First business model flips a century-old accounting formula on its head. Instead of Sales minus Expenses equals Profit, small business owners take their profit first and let expenses shrink to fit what remains. Created by entrepreneur Mike Michalowicz, the system uses multiple bank accounts and fixed percentages to force discipline. For struggling entrepreneurs drowning in overheads, this counterintuitive approach may be the key to lasting financial control.

SARS has confirmed that tax filing season for Trusts opened on 19 September 2026, with the closing date set for 22 January 2027. This year brings important enhancements to the ITR12T trust return which takes place against the backdrop of SARS’s administrative non-compliance penalty framework for trusts, which came into effect on 4 May 2026 and applies to outstanding trust income tax returns for tax periods from 2024 onwards. Trustees remain accountable for all trust tax matters, regardless of economic activity, so please read this article carefully.