Search results with tag "Binding general ruling"
Income Tax - South African Revenue Service
www.sars.gov.zaThis guide is not an official publication“ as defined in section” 1 of the Tax Admi nistration Act 28 of 2011and accordingly does not create a practice generally prevailing under section 5 of that Act. It is also not a binding general ruling under section89 of the Tax Administration Act. Should an advance tax ruling be
Tax Guide for Small Businesses - At your Service
www.sars.gov.zaIt is also not a binding general ruling under section89 of Chapter 7 of the Tax Administration Act. Shouldan advance tax ruling be required, visit the . SARS website. for details of the application process. The information in this guide concerning income tax relates to – ...
BINDING GENERAL RULING (INCOME TAX): NO. 7 SECTION ...
www.sars.gov.zabinding general ruling (income tax): no. 7 date: 2 november 2012 act : income tax act no. 58 of 1962 (the act) section : section 11(e) subject : wear-and-tear or depreciation allowance
BINDING GENERAL RULING (VAT) 41 (ISSUE 2) ACT …
www.sars.gov.zabinding general ruling (vat) 41 (issue 2) date: 4 may 2017 . act : value-added tax act 89 of 1991 . section : proviso (iii) to the definition of “enterprise” in section 1(1)