Transcription of Introduction of Capital Gains Tax
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Introduction of Capital Gains Tax
ABC of Capital Gains Tax for Companies (Issue 9) 1 ABC of Capital Gains Tax for Companies Capital Gains Tax Issue 10 ABC of Capital Gains Tax for Companies (Issue 10) i ABC of Capital Gains Tax for Companies Preface This guide provides a basic Introduction to Capital Gains tax (CGT) for companies as defined in section 1(1) of the Income Tax 58 of 1962 (the Act) and should not be used as a legal reference. For more information about CGT you may visit the SARS website at ; visit your nearest SARS branch; contact your own tax advisor or tax practitioner; contact the SARS National Contact Centre if calling locally, on 0800 00 7277; if calling from abroad, on +27 11 602 2093 (only between 8h00 and 16h30 South African time); or consult the Comprehensive Guide to Capital Gains Tax or the Tax Guide for Share Owners, both of which are available on the SARS website.
Date of 4th issue : 27 June 2008 . Date of 5th issue : 5 April 2013 . Date of 6th issue : 15 April 2015 . Date of 7th issue : 10 February 2017 . Date of 8th issue : 26 November 2018 . Date of 9th issue : 11 March 2020 . Date of 10th issue : 1 July 2021
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