Search results with tag "Draft interpretation note act"
DRAFT INTERPRETATION NOTE ACT : VALUE-ADDED TAX …
cdn.ymaws.comDRAFT DRAFT INTERPRETATION NOTE . DATE: ACT : VALUE-ADDED TAX ACT NO. 89 OF 1991 . SECTIONS : SECTIONS 9(1), 9(3), 10(2) AND 10(4) SUBJECT : LEASEHOLD IMPROVEMENTS . 1. Purpose . This Note provideguidelines abouts the VAT treatment of leasehold improvements
DRAFT INTERPRETATION NOTE ACT - Juta
juta.co.zameans the Income Tax Act 58 of 1962; and • any other word or expression bears the meaning ascribed to it in the Act. All guides, interpretation notes, forms and returns referred to in this Note are
DRAFT INTERPRETATION NOTE ACT - online.sars.gov.za
online.sars.gov.zaDRAFT 2 . Preamble . In this Note unless the context indicates otherwise– • “agency” means a specialised agency, programme, fund, High Commissioner, office, entity or …
DRAFT INTERPRETATION NOTE ACT - cdn.ymaws.com
cdn.ymaws.comDRAFT 2 3.5.4 Any other company that holds at least 20% of the equity shares in the company and no shareholder holds the majority voting rights [paragraph
DRAFT INTERPRETATION NOTE ACT - Vat Consultants
www.vat-consultants.co.zaDRAFT 3 has three or more wheels; and is constructed or converted wholly or mainly for the carriage of passengers. The aforementioned five categories are explained below:
DRAFT INTERPRETATION NOTE ACT : VALUE-ADDED TAX …
www.sars.gov.zaDRAFT 6 the load area exceeds the area available to passengers, a panel van would not be constructed or converted mainly for the carriage of passengers and therefore falls