April 11, 2026 - ISEN BUSINESS ADVISORY

Understanding Different Taxpayers

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Natural persons, legal persons, and arrangements defined as persons IntroductionUnderstanding different taxpayers is fundamental to proper tax compliance. In the South African tax framework, a “person” is not limited to an individual. It includes natural persons, legal persons such as companies and close corporations, and certain arrangements that are defined as persons, including trusts, deceased […]

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Capital is not always the problem

Why financial understanding and internal controls determine the success or failure of SMEs Rethinking SME failureMany people attribute SME failure to a lack of capital. While funding constraints exist, this view misses the real issue. SMEs often fail because business owners do not fully understand financial principles and do not implement proper internal controls. Capital