BusinessTech writes that the taxing of waiters and others who earn voluntary incomes – from tips, for example – may come under scrutiny in the 2017 National Budget Speech.  

Minister of Finance, Pravin Gordhan, is expected to announce new tax rates in his Budget Speech on 22 February 2017.  Patricia Williams, tax partner at Bowmans law firm, noted that to promote equality and broaden the tax base more equitably, a new law may be introduced to deem all voluntary or other payments paid by customers for services rendered, as paid by the employer.  In this way, employee tax would be payable in the same manner as for other equivalent income earners, Williams said.

• Read this report in full at BusinessTech

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