Withholding tax is tax deducted from a payment before the money is paid to the person or business that earned it. This article explains how withholding tax works, who must deduct and pay it, and how both the payer and the recipient should account for it. It also explains why the full income must still be recorded, even when only the amount after tax is received in the bank account.

Cash is not just an entry in your ledger—it is the most visible measure of control, accuracy, and accountability. When the bank and petty cash cycles are properly managed, financial statements are clean, audits are smooth, and SARS stays off your back. But when they are not, everything else unravels. This article explores the practical steps, common pitfalls, and internal controls that bookkeepers must apply to protect their organisations from avoidable errors and preventable fraud.