Maryna holds the BA, LLB, LLM degrees and is a Director at the Cape Town branch of STBB. She is an admitted Attorney, Notary Public, Conveyancer and Insolvency Practitioner with many years of experience in the fields of property law, conveyancing and the laws relating to corporate compliance (especially in respect of the FICA and POPIA laws). Up until 2018 she was also head of the firm’s national marketing portfolio. She is a seasoned public speaker and presenter, both in person and online. She prepares text for the majority of STBB’s internal and external publications and is editor and co-writer for two pivotal publications in the South African real estate industry – the ABC of Conveyancing (JUTA) and Delport’s South African Property Law and Practice (JUTA).

Newsflash | 2021 BEGROTINGSNUUS

Vroeër vanmiddag het die Minister van Finansies, mnr Tito Mboweni, die begroting van die Nasionale Tesourie vir 2021/2022 gelewer.

Die volgende wysigings is opmerklik:

  • Kapitaalwinsbelasting effektiewe koerse bly onveranderd:
    • Individue en spesiale trusts – 18%;
    • Maatskappye – 22,4%; en
    • Ander trusts – 36%.

 

  • Boedelbelasting bly onveranderd:
    • 20% op die eerste R30 miljoen; en
    • 25% op die bedrag bo R30 miljoen.

 

  • Terughoubelasting bly onveranderd op 7,5%, 10% en 15% op die verkoop van onroerende eiendom deur ‘n nie-inwoner.

 

  • Die drempels vir inkomstebelasting het verhoog tot:

 

Belasbare inkomste (R)                Belastingkoers (R)

1 – 216 200                                     18% of taxable income
216 201 – 337 800                        38 916 + 26% van belasbare inkomste bo 216 200
337 801 – 467 500                        70 532 + 31% van belasbare inkomste bo 337 800
467 501 – 613 600                         110 739 + 36% van belasbare inkomste bo 467 500
613 601 – 782 200                         163 335 + 39% van belasbare inkomste bo 613 600
782 201 – 1 656 600                     229 089 + 41% van belasbare inkomste bo 782 200
1 656 601 and above                    587 593 + 45% van belasbare inkomste bo 1 656 600

 

  • Die algemene brandstofheffing styg met 15 sent per liter, en die heffing op die padongelukkefonds verhoog met 11 sent per liter op 7 April 2021.

 

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