Search results with tag "Draft interpretation note"
Tax Alert - Deloitte Africa Blog
deloitteblog.co.zaDraft Interpretation Note No. 16 (Issue 2): Tax exemption - foreign employment income The draft Interpretation Note discusses the interpretation and application of the foreign employment remuneration exemption in section 10(1)( o )(ii) of the Income Tax Act.
Tax Alert - Draft IN Thin Cap current version
www.pwc.co.zaSARS releases draft Interpretation Note on Thin Capitalisation for comment On 22 March 2013 SARS issued the long awaited updated guidance on the thin capitalisation provisions of the Income Tax Act. The significant features of the Interpretation Note are summarised below. Application Arm’s length basis
Law reports Analysis L EG A L TIMES ens problem solved
www.ensafrica.comcome Tax Act, 1962). The interpre-tation note refers toITC 1668, in which the court distinguished be-tween employees who lived far away ... The draft interpretation note em-phasises that employers are respon-sible for ensuring that the as-sets/services are used mainly for business purposes, failing which
Recent tax developments in South Africa - Deloitte US
www2.deloitte.comThis draft Interpretation Note provides guidance on the application of the foreign currency translation rules contained in the Income Tax Act, excluding section 24I and the Eighth Schedule to the Income Tax Act.
DRAFT INTERPRETATION NOTE 28 (Issue 3) ACT : INCOME …
www.sars.gov.zaDRAFT . DRAFT INTERPRETATION NOTE 28 (Issue 3) DATE: ACT : INCOME TAX ACT 58 OF 1962 . SECTION : SECTIONS 11(a), 11(d), 23(b) AND 23(m) SUBJECT : DEDUCTIONS OF HOME OFFICE EXPENSESINCURRED BY PERSONS IN EMPLOYMENT OR PERSONSHOLDING AN OFFICE . Please note: This Note was released as a draft in The …
DRAFT INTERPRETATION NOTE ON 'GROUP OF COMPANIES' …
www.cliffedekkerhofmeyr.comdraft interpretation note on 'group of companies' definition On 13 March 2013, SARS released a draft Interpretation Note (IN) to provide guidance on the interaction between the definitions of 'group of companies' as it appears in s1(1) and s41(1) of the Income Tax Act, No 58
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
DRAFT INTERPRETATION NOTE 59 (Issue 2)
www.sars.gov.zaDRAFT 3 All guides and interpretation notes referred to in this Note are available on the SARS website at. www.sars.gov.za. Unless indicated otherwise, the latest issue of these documents should be consulted. 1. Purpose . This Note deals with – • the tax consequences of the receipt or accrual of government grants ;
DRAFT INTERPRETATION NOTE – TAX TREATMENT OF TIPS …
www.cliffedekkerhofmeyr.comOn this point, the draft interpretation note specifically states that it is a well-established practice and fact that a tip is worked for and is therefore an expected source of income for
DRAFT INTERPRETATION NOTE 50 (Issue 2) ACT - Juta
juta.co.za“Interpretation is the process of attributing meaning to the words used in a document, be it legislation, some other statutory instrument, or contract, having regard to the context provided by reading the particular provision or provisions
DRAFT INTERPRETATION NOTE: NO. 6 (Issue 2) ACT : …
www.dbriefsap.comDRAFT 3 • “the Act” means the Income Tax Act No. 58 of 1962; and • any other word or expression bears the meaning ascribed to it in the Act.
DRAFT INTERPRETATION NOTE - SARS
www.sars.gov.zaDRAFT 4 . 3.2.3 Domestic leg of international transport servicean and ancillary transport services . The international transport of goods will often includea domestic transport leg …
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