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Global Summary of IFRS News and Developments - July 2022
LATEST MATTERS FROM THE INTERNATIONAL ACCOUNTING STANDARDS BOARD (IASB) The following is a summarised update of key matters arising from the discussions and decisions taken by the IASB at its meetings on the following dates:
Conversion from a Close Corporation to a Private Company
The promulgation of the Companies Act No. 71 of 2008 into law on 1 May 2011 meant that no new Close Corporations could be formed. Close Corporations that were already in existence prior to 1 May 2011 are, at this stage, allowed to remain in existence.
A quick guide to personal tax submissions
This year's individual tax filing season began on 1 July, and taxpayers should be aware that the South African Revenue Service ("SARS") has made several changes to the tax return submission process.
Data protection equivalents around the globe
As an individual residing in South Africa and/or employed in corporate South Africa, you are probably aware of the Protection of Personal Information Act No 4 of 2013 (“POPIA”), which has been enforceable in the country since 1 July 2021.