https://tblaccounting.co.za/insights/Guides, tax updates and research for South African business owners.en-zaWed, 30 Sep 2026 08:00:00 +0000https://tblaccounting.co.za/insights/year-end-tax-checklist-small-business/https://tblaccounting.co.za/insights/year-end-tax-checklist-small-business/Wed, 30 Sep 2026 08:00:00 +0000ArticleYear-end tax checklist for South African small businesses: what to do before the tax year ends on 28 February 2027, from stock counts to payroll and provisional tax.https://tblaccounting.co.za/insights/vat-registration-threshold-south-africa/https://tblaccounting.co.za/insights/vat-registration-threshold-south-africa/Wed, 30 Sep 2026 08:00:00 +0000ArticleThe VAT registration threshold rose from R1 million to R2.3 million on 1 April 2026. Who must register, who can, and how to decide whether to deregister.https://tblaccounting.co.za/insights/turnover-tax-vs-normal-tax-south-africa/https://tblaccounting.co.za/insights/turnover-tax-vs-normal-tax-south-africa/Wed, 30 Sep 2026 08:00:00 +0000ArticleTurnover tax vs normal tax in South Africa: turnover tax now covers turnover up to R2.3 million. How it compares with a company, with a worked example and decision guide.https://tblaccounting.co.za/insights/tourism-deposits-vat-and-the-tourism-levy/https://tblaccounting.co.za/insights/tourism-deposits-vat-and-the-tourism-levy/Wed, 30 Sep 2026 08:00:00 +0000ArticleHow to treat booking deposits for VAT after SARS's April 2026 rulings, why services to foreign tourists in South Africa are still standard-rated, and the 1% tourism levy.https://tblaccounting.co.za/insights/sole-proprietor-or-company-tax-comparison/https://tblaccounting.co.za/insights/sole-proprietor-or-company-tax-comparison/Wed, 30 Sep 2026 08:00:00 +0000ArticleWould a company save you tax? We compare a sole proprietor with a small business corporation at five profit levels, using the 2026/27 rates, and show when a company helps.https://tblaccounting.co.za/insights/selling-your-business-capital-gains-tax/https://tblaccounting.co.za/insights/selling-your-business-capital-gains-tax/Wed, 30 Sep 2026 08:00:00 +0000ArticleSelling your business: how capital gains tax works in 2026, the R2.7 million small business exclusion and a worked example for South African owners.https://tblaccounting.co.za/insights/section-18a-receipts-and-pbo-rules/https://tblaccounting.co.za/insights/section-18a-receipts-and-pbo-rules/Wed, 30 Sep 2026 08:00:00 +0000ArticleWhat a valid section 18A receipt must show, who may issue one, the annual IT12EI return every exempt organisation must file, and the records to keep.https://tblaccounting.co.za/insights/restaurant-food-cost-percentage/https://tblaccounting.co.za/insights/restaurant-food-cost-percentage/Wed, 30 Sep 2026 08:00:00 +0000ArticleRestaurant food cost percentage: how to work it out on VAT-exclusive sales, cost each dish, find the gap between actual and theoretical food cost and price your menu.https://tblaccounting.co.za/insights/recording-accounting-transactions/https://tblaccounting.co.za/insights/recording-accounting-transactions/Wed, 30 Sep 2026 08:00:00 +0000ArticleHow to record accounting transactions: what to keep, how to record sales, purchases and VAT, how often to reconcile, and how long South African law says you must keep records.https://tblaccounting.co.za/insights/read-management-accounts-in-ten-minutes/https://tblaccounting.co.za/insights/read-management-accounts-in-ten-minutes/Wed, 30 Sep 2026 08:00:00 +0000ArticleA five-step way to read monthly management accounts: gross margin, overheads, debtor and creditor days, the current ratio and cash, with a worked example.https://tblaccounting.co.za/insights/provisional-tax-small-business/https://tblaccounting.co.za/insights/provisional-tax-small-business/Wed, 30 Sep 2026 08:00:00 +0000ArticleProvisional tax for small business in South Africa: who pays, the August and February dates, the 20% underestimation penalty and how to make an estimate SARS accepts.https://tblaccounting.co.za/insights/payroll-services-south-africa/https://tblaccounting.co.za/insights/payroll-services-south-africa/Wed, 30 Sep 2026 08:00:00 +0000ArticlePayroll in South Africa for 2026: what employers must calculate, file and pay, from PAYE, UIF and SDL to the EMP201 and the new EMP501 rules, and when to outsource.https://tblaccounting.co.za/insights/outsourced-cfo-south-africa/https://tblaccounting.co.za/insights/outsourced-cfo-south-africa/Wed, 30 Sep 2026 08:00:00 +0000ArticleWhat an outsourced CFO does, how it compares with hiring a full-time finance director in South Africa, what the published salary data says and how to decide.https://tblaccounting.co.za/insights/manufacturing-accounting-south-africa/https://tblaccounting.co.za/insights/manufacturing-accounting-south-africa/Wed, 30 Sep 2026 08:00:00 +0000ArticleManufacturing accounting in South Africa: how to cost products, value stock and work in progress, track wastage and claim the section 12C allowance on new plant.https://tblaccounting.co.za/insights/improve-cash-flow-small-business/https://tblaccounting.co.za/insights/improve-cash-flow-small-business/Wed, 30 Sep 2026 08:00:00 +0000ArticleHow to improve cash flow in a South African small business: build a 13-week forecast, speed up money coming in, slow money going out and plan for SARS payment dates.https://tblaccounting.co.za/insights/how-to-structure-a-medical-practice/https://tblaccounting.co.za/insights/how-to-structure-a-medical-practice/Wed, 30 Sep 2026 08:00:00 +0000ArticleHow to structure a medical practice in South Africa: sole practitioner, partnership or company? What the HPCSA allows and when a company actually saves a doctor tax.https://tblaccounting.co.za/insights/how-to-price-products-and-services/https://tblaccounting.co.za/insights/how-to-price-products-and-services/Wed, 30 Sep 2026 08:00:00 +0000ArticleHow to price products and services in South Africa: set a price that covers costs and VAT and earns your margin. Margin vs markup, hourly rates and break-even.https://tblaccounting.co.za/insights/get-customers-to-pay-on-time/https://tblaccounting.co.za/insights/get-customers-to-pay-on-time/Wed, 30 Sep 2026 08:00:00 +0000ArticleHow to get customers to pay on time: a credit control routine for South African small businesses, from vetting and terms to follow-up, deposits and unpaid invoices.https://tblaccounting.co.za/insights/debits-and-credits-explained/https://tblaccounting.co.za/insights/debits-and-credits-explained/Wed, 30 Sep 2026 08:00:00 +0000ArticleWhat debits and credits mean, which accounts go up and down, worked examples with VAT, and why your bank statement looks the opposite way round to your books.https://tblaccounting.co.za/insights/common-accounting-mistakes-small-business/https://tblaccounting.co.za/insights/common-accounting-mistakes-small-business/Wed, 30 Sep 2026 08:00:00 +0000ArticleNine accounting mistakes that cost South African small businesses money, from mixing personal spending to missing SARS dates, with a simple fix for each one.https://tblaccounting.co.za/insights/cidb-grading-and-your-financial-statements/https://tblaccounting.co.za/insights/cidb-grading-and-your-financial-statements/Wed, 30 Sep 2026 08:00:00 +0000ArticleHow CIDB grading works: the CIDB grades South African contractors on track record and available capital. What your financial statements must show and how to prepare them.https://tblaccounting.co.za/insights/cant-pay-sars-interest-penalties-options/https://tblaccounting.co.za/insights/cant-pay-sars-interest-penalties-options/Wed, 30 Sep 2026 08:00:00 +0000ArticleCan't pay SARS? What happens when a South African business owes tax it cannot pay: interest at 10.25%, final demand, bank collection and four ways to settle.https://tblaccounting.co.za/white-papers/sme-compliance-calendar-and-cost-of-lateness/https://tblaccounting.co.za/white-papers/sme-compliance-calendar-and-cost-of-lateness/Wed, 30 Sep 2026 08:00:00 +0000White paperThe SME compliance calendar for 2026/27: every SARS payroll, VAT and provisional tax date for the next 12 months, and what paying SARS late really costs.https://tblaccounting.co.za/white-papers/choosing-your-tax-regime-2026-27/https://tblaccounting.co.za/white-papers/choosing-your-tax-regime-2026-27/Wed, 30 Sep 2026 08:00:00 +0000White paperChoosing your tax regime for 2026/27: a decision framework for turnover tax, normal tax and a company, with a full tax comparison, eligibility rules and traps.https://tblaccounting.co.za/white-papers/cash-flow-management-for-growing-businesses/https://tblaccounting.co.za/white-papers/cash-flow-management-for-growing-businesses/Wed, 30 Sep 2026 08:00:00 +0000White paperCash flow management for growing businesses: why profitable firms run out of cash, the cash conversion cycle, releasing working capital and what early-payment discounts cost.https://tblaccounting.co.za/white-papers/building-a-finance-function/https://tblaccounting.co.za/white-papers/building-a-finance-function/Wed, 30 Sep 2026 08:00:00 +0000White paperA five-stage model of a finance function for owner-managed businesses, a ten-question self-assessment, who does what at each stage and a 90-day roadmap.https://tblaccounting.co.za/working-papers/vat-deregistration-break-even-model/https://tblaccounting.co.za/working-papers/vat-deregistration-break-even-model/Wed, 30 Sep 2026 08:00:00 +0000Working paperA simple model for the VAT deregistration decision below R2.3 million: one rule, three worked cases, a chart and the costs it leaves out. Version 0.1, open to challenge.https://tblaccounting.co.za/working-papers/turnover-tax-break-even-margins/https://tblaccounting.co.za/working-papers/turnover-tax-break-even-margins/Wed, 30 Sep 2026 08:00:00 +0000Working paperAt what profit margin does turnover tax beat normal tax? A 2026/27 model with break-even margins from R800,000 to R2.3 million of turnover. Version 0.1, open to challenge.https://tblaccounting.co.za/working-papers/true-cost-of-an-employee-south-africa/https://tblaccounting.co.za/working-papers/true-cost-of-an-employee-south-africa/Wed, 30 Sep 2026 08:00:00 +0000Working paperThe cost of an employee in South Africa: statutory on-costs add about 2% to pay, but paid time off makes each productive hour cost about 37% more. Version 0.1.