Corporate Taxes - Easier to comply
A cut of one percentage point in the corporate tax rate is a welcome surprise. The result will be to leave a little more of business profits in the hands of shareholders and to reassure (for now, anyway) those who might have thought that the post-Polokwane ANC would be more hostile to business.
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QUESTIONS AND ANSWERS - Celebrating a taxing decade
As Pravin Gordhan approaches 10 years as SA Revenue Service commissioner, he tells Thebe Mabanga about the new challenges faced by his organisation.
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Banks - Room to expand
Companies and investors have for years been calling for an end to the secondary tax on companies, and this time finance minister Trevor Manuel obliged. But he substituted it with a new tax on dividends, albeit at a lower rate.
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Sin Taxes - Vice-like grip
The purpose of taxes on tobacco and alcohol, says finance minister Trevor Manuel, is to limit consumption. If that's the case, there's little incentive in this year's budget to cut back on either.
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Personal Taxes - Not much to shout about
The personal tax relief in this budget seems generous at a total of R7,2bn, but the actual individual impact will be symbolic rather than dramatic.Stanlib's Patrick Mamathuba thinks "it's a bit stingy" and believes consumers would be justified in believing the absolute benefit for them will be fairly immaterial.
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