Transcription of Income Tax - SARS
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Income Tax - SARS
Tax guide for small businesses 2016/17 Income Tax Tax guide for small businesses 2016/ 2017 i Tax guide for small businesses 2016/ 2017 Preface This guide is a general guide dealing with the taxation of small businesses . This guide is not an official publication as defined in section 1 of the Tax Administration Act 28 of 2011 and accordingly does not create a practice generally prevailing under section 5 of that Act. It should, therefore, not be used as a legal reference. It is also not a binding general ruling under section 89 of Chapter 7 of the Tax Administration Act. Should an advance tax ruling be required, visit the SARS website for details of the application procedure. The information in this guide concerning Income tax relates to natural persons for the 2017 year of assessment commencing on 1 March 2016 and ending on 28 February 2017 ; trusts in respect of years of assessment commencing and ending during the period commencing on 1 March 2016 and ending on 28 February 2017 ; and companies and CCs with years of assessment ending during the 12 month period ending on 31 March 2017 .
Tax Guide for Small Businesses 2016/2017 i Tax Guide for Small Businesses 2016/2017 . Preface This guide is a general guide dealing with the …
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