Search results with tag "Interpretation note no"
DRAFT INTERPRETATION NOTE: NO. 20 (ISSUE 4)
restaurant.org.za.dedi279.nur4.host-h.netDRAFT DRAFT INTERPRETATION NOTE: NO. 20 (ISSUE 4) DATE: ACT : INCOME TAX ACT NO. 58 OF 1962 (the Act) ... Interpretation Note No. 20 (Issue 3) is therefore still relevant to registered learnership ... Act before the apprentice is permitted to undergo a trade test is more than 12 months; or (b
BINDING GENERAL RULING (INCOME TAX): NO. 7 SECTION ...
www.sars.gov.za3 . ANNEXURE – PARAGRAPHS 4.2 AND 4.3, AND ANNEXURE A OF INTERPRETATION NOTE NO. 47 (ISSUE 2) 4.2 Value of a qualifying asset for purposes of section 11
INTERPRETATION NOTE: NO. 72 ACT : INCOME TAX ACT …
www.sars.gov.zaInterpretation Note No. 14 (Issue 3) “Allowances, Advances and Reimbursements” (20 March 2013), discusses and provides examples of what constitutes business travel and private travel. The same principles apply to distances travelled in company cars. An employee will be deemed to have been granted a taxable benefit if as a result of
INTERPRETATION NOTE NO. 33 ACT - SARS Home
www.sars.gov.zasouth african revenue service interpretation note no. 33 date : 4 july 2005 act : income tax act, 1962 (the act) section : section 20(1)(a) subject : assessed losses: companies: the trade and income
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