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GLOSSARY


What is sole proprietorship 04 Feb 2023    •    S A sole proprietorship is a business that is owned and operated by a natural person (individual). This is the simplest form of business entity.

What is stock management? 04 Feb 2023    •    S What is stock management?

What is a SAIPA Professional Accountant (SA)? 23 Mar 2023    •    S A SAIPA Professional Accountant (SA) is an accounting professional who has completed their PE Exam with SAIPA after the successful completion of their articles.

What is securities transfer tax? 26 Mar 2023    •    S What is securities transfer tax?

What is SDL in South Africa 06 Apr 2023    •    S SDL is a levy imposed to encourage learning and development in South Africa and is determined by an employer’s salary bill.

Who is a Shareholder of a Company 06 Apr 2023    •    S Shareholders own the company, but they are not always involved in the daily operations.

What is the SAIPA Login 26 Jul 2023    •    S Where do you go to log in to SAIPA

What is sales 02 Aug 2023    •    S What is the definition of sales

What is a Securities Register 10 Aug 2023    •    S The securities register of a profit company required in terms of section 24 (4)(a), read with section 50 (1)(b), must be kept in one of the official languages of the Republic of South Africa

SARS Interpretation Note 66 on Scholarships and Bursaries in South Africa 04 May 2024    •    S This note explains how scholarships or bursaries for education are taxed. These scholarships are given to individuals studying at recognized educational or research institutions.