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2014 / 2015 TAX GUIDE - MD Acc

2014 / 2015 TAX GUIDET elephone + 27 (0) 21 683 4834 Facsimile + 27 (0) 86 541 | House | Greenford Office Estate | Off Punters WayKenilworth7708 | Cape Town | South AfricaP O Box 36095 | Glosderry | 7702 | Cape Town | South Africa33 S | 18 EFinancial Leadership through Professional ExcellenceSERVICES OFFEREDP rofessional Services Accounting Auditing and Review B-BBEE Consulting Business Consulting Business Rescue Services Company Secretarial Drafting of IFRS and IFRS for SME s compliant AFS Estate Planning Forensic Consulting Payroll Personal Planning Retail Taxation Affiliated Services Corporate Treasury Human Resources Investments VAT RecoveryMD Retail Management Consultants (Pty) Ltd Comprehensive Monthly Accounting and Consulting ServicesDISCLAIMERP lease do not act on any of this information without contacting your every care has been taken in the presentation of this information, no responsibility of any nature whatsoever shall be accepted for any inaccuracies, errors or Budget Highlights.

3 COMPARATIVE TAX RATES RATES OF TAX 2013 2014 2015 NATURAL PERSONS Maximum marginal rate Reached at a taxable income Minimum rate Up to taxable income of CGT inclusion rate 40% 617 000 18% 160 000 33 .3% 40% 638 600

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