User:Nico Theron

Nico Theron MTP (SA) (BCom Law (cum laude), BCom Honours Taxation, MCom Taxation (SA and International Tax)) is an industry recognised tax expert, often training other tax professionals across South Africa at the request of the South African Institute of Tax Professionals (SAIT), lectures tax at post graduate level at the University of Pretoria, and is also the author of Practical Guide to Handling Tax Disputes, a book published by Lexis Nexis regarding all the remedies available to taxpayers to challenge SARS’ assessments and decisions. Nico also serves on SAIT’ Tax Administration Technical Work Group.

Nico Theron founded Unicus Tax Specialists SA in April 2017, the tax consulting firm is aimed at providing clients with top class tax advice and strategic, but practical solutions that actually adds constructive value to their business.

PRESCRIPTION, ASSESSMENTS, SARS’ SUBJECTIVE SATISFACTION AND DISPUTES
Read more - https://www.unicustax.co.za/prescription-assessments-sars-subjective-satisfaction-and-disputes/

SOMETHING IS SERIOUSLY AMISS WITH THE TAX OBJECTION PROCESS
Read more - https://www.unicustax.co.za/something-is-seriously-amiss-with-the-tax-objection-process/

COVID-19: HOME OFFICES AND TAX DEDUCTIONS
Read more - https://www.unicustax.co.za/covid-19-home-offices-and-tax-deductions/

FINANCIAL EMIGRATION, TAX RESIDENCY AND SA BUDGET 2020: HAS THE CAT BEEN LET OUT OF THE BAG?
Read more - https://www.unicustax.co.za/financial-emigration-tax-residency-and-sa-budget-2020/

SOUTH AFRICAN - BUDGET SPEECH 2020
Read more - https://www.unicustax.co.za/budget-speech-2020/

SARS KNOWS ABOUT YOUR RENTAL PROPERTY
Read more - https://www.unicustax.co.za/sars-knows-about-your-rental-property/

SARS’ VERIFICATIONS, IT14SD, ADDITIONAL ASSESSMENTS AND UNDERSTATEMENT PENALTIES
Read more - https://www.unicustax.co.za/sars-verifications/

‘TIS THE SEASON FOR SARS AUDIT FINDINGS
Read more - https://www.unicustax.co.za/tis-the-season-for-sars-audit-findings/

TAX CLEARANCE CERTIFICATES: LAW CHANGES
Read more - https://www.unicustax.co.za/tax-clearance-certificates-law-changes/

=== TRANSFER DUTY EXEMPTION AND CORPORATE TRANSACTIONS: ASSET FOR SHARE AND UNBUNDLING TRANSACTIONS === Read more - https://www.unicustax.co.za/transfer-duty-exemption-and-corporate-transactions-asset-for-share-and-unbundling-transactions/

TAX LAW IN ACTION – LATE OBJECTIONS AND EXCEPTIONAL CIRCUMSTANCES
Read more - https://www.unicustax.co.za/tax-law-in-action-late-objections-and-exceptional-circumstances/

TAX TIPS – FOREIGN TRUSTS
Read more - https://www.unicustax.co.za/tax-tips-foreign-trusts/

THE EMPLOYEE’S BAD DEBT DEDUCTION
Read more - https://www.unicustax.co.za/the-employees-bad-debt-deduction/

TAX LAW IN ACTION – CLAIMING PAYE CREDITS
Read more - https://www.unicustax.co.za/tax-law-in-action-claiming-paye-credits/

TAX TIPS – SECTION 24C
Read more - https://www.unicustax.co.za/tax-tips-section-24c/

TAX TIP – LESSOR’S WEAR AND TEAR ALLOWANCE
Read more - https://www.unicustax.co.za/unicus-tax-tips-lessors-wear-and-tear-allowance/

TAX TIP: R&D APPROVAL AFTER TAX RETURN SUBMISSION
Read more - https://www.unicustax.co.za/rd-approval-after-tax-return-submission/

TAX LAW IN ACTION: TAX REFUNDS
Read more - https://www.unicustax.co.za/tax-law-in-action-tax-refunds/

KNOW YOUR ENEMY
Read more - https://www.unicustax.co.za/know-your-enemy/

TAX TIPS – WHAT IF SARS MAKES A DECISION AGAINST YOU AND YOU CANNOT OBJECT?
Read more - https://www.unicustax.co.za/tax-tips-what-if-sars-makes-a-decision-against-you-and-you-cannot-object/

TAX LAW IN ACTION – EMPLOYERS’ TAX OBLIGATIONS
Read more - https://www.unicustax.co.za/tax-law-in-action-employers-tax-obligations/

SARS AUDIT: HOW FAR BACK CAN THEY GO?
Read more - https://www.unicustax.co.za/sars-audit-how-far-back-can-they-go/

TAX LAW IN ACTION – SARS DISALLOWING TAXPAYER’S ETI CREDITS
Read more - https://www.unicustax.co.za/tax-law-in-action-sars-disallowing-taxpayers-eti-credits/

TAX TIP – 183/60 DAY TAX EXEMPTION
Read more - https://www.unicustax.co.za/tax-tip-183-60-day-tax-exemption/

TAX APPEALS – HOW LONG CAN SARS TAKE?
Read more - https://www.unicustax.co.za/tax-appeals-how-long-can-sars-take/

BAD IDEA: TAX OBJECTIONS DRAFTED “ON THE BACK OF A CIGARETTE BOX”
Read more - https://www.unicustax.co.za/bad-idea-tax-objections-drafted-on-the-back-of-a-cigarette-box/

IS YOUR TAX OBJECTION LATE? HERE’S WHAT TO DO
Read more - https://www.unicustax.co.za/is-your-tax-objection-late-heres-what-to-do/

SA TAX PENALTIES ON COMPANIES
Read more - https://www.unicustax.co.za/sa-tax-penalties-on-companies/

SHOULD DEPOSITS BE INCLUDED IN GROSS INCOME?
Read more - https://www.unicustax.co.za/should-deposits-be-included-in-gross-income/

TAX OBJECTIONS: WELCOMED PROPOSALS OR PROPOSED CHALLENGES?
Read more - https://www.unicustax.co.za/tax-objections-welcomed-proposals-or-proposed-challenges/

TAX DISPUTES: 3 YEARS OR 30 DAYS?
Read more - https://www.unicustax.co.za/tax-disputes-3-years-or-30-days/

THE SUPREME COURT OF APPEAL ON LATE TAX APPEALS
Read more - https://www.unicustax.co.za/the-supreme-court-of-appeal-on-late-tax-appeals/

WHEN SHOULD SARS CONDONE A LATE APPEAL?
Read more - https://www.unicustax.co.za/when-should-sars-condone-a-late-appeal/

UNDERSTATEMENT PENALTIES
Read more - https://www.unicustax.co.za/understatement-penalties/

THE VAT COMPLIANCE LANDSCAPE
Read more - https://www.unicustax.co.za/the-vat-compliance-landscape/

WHY ARE PROPOSED TAX CHANGES IMPORTANT?
Read more - https://www.unicustax.co.za/why-are-proposed-tax-changes-important/

VAT REGISTRATIONS: NON-RESIDENT NON-EXECUTIVES
Read more - https://www.unicustax.co.za/non-resident-non-executives/

HOW TO WEATHER THE TAX STORM
Read more - https://www.unicustax.co.za/how-to-weather-the-tax-storm/

TAX ON PROFIT ONLY?
Read more - https://www.unicustax.co.za/tax-on-profit-only/

CLAIMING VAT BEFORE VAT REGISTERED
Read more - https://www.unicustax.co.za/claiming-vat-before-vat-registered/

CONVERTING FROM PUBLIC TO PRIVATE COMPANY – TAX ISSUES
Read more - https://www.unicustax.co.za/converting-from-public-to-private-company-tax-issues/

LEASEHOLD IMPROVEMENTS – TAX DEDUCTION
Read more - https://www.unicustax.co.za/leasehold-improvements-tax-deduction/

ADVANCE TAX RULINGS, TAX OPINIONS AND NON-BINDING PRIVATE TAX OPINIONS
Read more - https://www.unicustax.co.za/advance-tax-rulings-tax-opinions-and-non-binding-private-tax-opinions/

ONUS OF PROOF, VAT AND INPUT TAX
Read more - https://www.unicustax.co.za/onus-of-proof-vat-and-input-tax/

TRANSPORT SERVICES TO EMPLOYEES – IT IS NOT TAXABLE
Read more - https://www.unicustax.co.za/transport-services-to-employees-it-is-not-taxable/

A MESSAGE FROM THE SCA: TAX LAW IS UNFAIR, DEAL WITH IT!
Read more - https://www.unicustax.co.za/a-message-from-the-sca-tax-law-is-unfair-deal-with-it/

MORE TAX: VAT ON FUEL
Read more - https://www.unicustax.co.za/more-tax-vat-on-fuel/

GOING CONCERN SALES AND THE SELLER’S RISK
Read more - https://www.unicustax.co.za/going-concern-sales-and-the-sellers-risk/