Bhekisizwe CC is a start-up company established by two sisters. It started trading on 1 July 2023 and have a year of assessment ending on 29 February 2024. The sisters make bread and crackers which are suitable for diabetics and sell them at various food markets in the Gauteng region over weekends. They recently started selling their products in a well-known supermarket. Additional information:Total receipts for the period from turnover R540 000Capital receipts (from the sale of equipment not included in total receipts) R28 000Taxable turnover R554 000Taxable income R275 300 Assume Bhekisizwe CC does not qualify as a micro business. Which one of the following statements would cause it not to qualify as a small business corporation?
Question
Bhekisizwe CC is a start-up company established by two sisters. It started trading on 1 July 2023 and have a year of assessment ending on 29 February 2024. The sisters make bread and crackers which are suitable for diabetics and sell them at various food markets in the Gauteng region over weekends. They recently started selling their products in a well-known supermarket. Additional information:Total receipts for the period from turnover R540 000Capital receipts (from the sale of equipment not included in total receipts) R28 000Taxable turnover R554 000Taxable income R275 300 Assume Bhekisizwe CC does not qualify as a micro business. Which one of the following statements would cause it not to qualify as a small business corporation?
Solution
Para determinar cuál de las siguientes afirmaciones haría que Bhekisizwe CC no califique como una pequeña empresa corporativa, debemos revisar los requisitos que una empresa debe cumplir para ser considerada una pequeña empresa corporativa según la legislación fiscal aplicable.
Algunos de los requisitos comunes incluyen:
- Ingresos brutos: Los ingresos brutos de la empresa no deben exceder un cierto umbral anual.
- Accionistas: Todos los accionistas deben ser personas naturales y no deben tener participación en otras empresas, salvo algunas excepciones.
- Actividades comerciales: La empresa no debe estar involucrada en ciertas actividades excluidas, como servicios profesionales, inversiones en propiedades, etc.
- Año de evaluación: La empresa debe tener un año de evaluación que cumpla con los requisitos específicos.
Dado que Bhekisizwe CC tiene un ingreso bruto total de R540 000 y un ingreso imponible de R275 300, parece que cumple con el umbral de ingresos. Sin embargo, para determinar si califica o no, debemos considerar los otros factores mencionados.
Una afirmación que podría hacer que Bhekisizwe CC no califique como una pequeña empresa corporativa podría ser:
- "Uno de los accionistas es una entidad corporativa."
Esto se debe a que uno de los requisitos clave es que todos los accionistas deben ser personas naturales. Si uno de los accionistas es una entidad corporativa, la empresa no calificaría como una pequeña empresa corporativa.
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