Search results with tag "58 of 1962 section"
ACT : INCOME TAX ACT 58 OF 1962 SECTION : SECTIONS …
www.sars.gov.zaamended since 1990. The most recent amendment to have an effect on the deduction of home office expenditure was the amendment to section 23(m) 2. which, subject to specific exceptions, prohibits the deduction of certain expenditure, losses and allowances that relate to employment or the holding of an office. The effect of section 23(b) and 23(m
INCOME TAX ACT 58 OF 1962 SECTION - SARS Home
www.sars.gov.za3 4.6 Source of foreign dividends [section9(4)(a)]..... 55 4.7 Translation of a foreign dividend denominated in a foreign currency to rand
ACT : INCOME TAX ACT NO. 58 OF 1962 SECTION e: …
www.sars.gov.za2 • “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. 1. Purpose This Note providesguidance on whether security expenditure incurred by a taxpayer
INCOME TAX ACT 58 OF 1962 SECTION - sars.gov.za
www.sars.gov.za3 4. Application of the law Section 12H provides a deduction to an employer in addition to any other deductions allowable under the Act for any registered learnership agreement if all the
ACT : INCOME TAX ACT NO. 58 OF 1962 SECTION : SECTION …
www.sars.gov.za2 . Preamble . In this Note unless the context indicates otherwise – • “embezzlement” means the misappropriation of funds entrusted to a person