Search results with tag "Interpretation note"
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
TAX ADMINISTRATION ACT NO. 28 OF 2011 CONTENTS …
www.sars.gov.zainterpretation note: no.15 (issue 4) date: 20 november 2014 . act : tax administration act no. 28 of 2011 . section : sections 104 and 107 . subject : exercise of discretion in case of late objection or
Summary of All Interpretation Notes - SARS
www.sars.gov.zaParagraphs 1, 2(1A) and 2(5) of the Fourth Schedule and section 23(k)Issue 1 dd 07/03/2006 Issue 2 dd 11/12/2007 Issue 3 dd 31/03/2010
ACT : INCOME TAX ACT 58 OF 1962 SECTION : SECTIONS 1(1 ...
www.sars.gov.zainterpretation note 93 (issue 3) date: 17 may 2021 . act : income tax act 58 of 1962 . section : sections 1(1) – definition of “foreign dividend” and 10b . subject : …
INTERPRETATION NOTE 4 (Issue 5) ACT : INCOME TAX ACT …
www.sars.gov.zaAll interpretation notes and the guide 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 explainthe requirements of the …
INTERPRETATION NOTE 17 (Issue 5) ACT : INCOME TAX …
www.sars.gov.zaINTERPRETATION NOTE 17 (Issue 5) DATE: 5 March 2019 . ACT : INCOME TAX ACT 58 OF 1962 . ... 20 Annexure B – Flow diagram ... This Note includes the interpretation of the relevant legislation, an explanation of the ...
INTERPRETATION NOTE: NO. 16 (Issue 2) ACT - SARS
www.sars.gov.zaUnemployment Insurance Contributions Act, 2002; and • any other word or expression bears the meaning ascribed to it in the Act. All guides and interpretation notes referred to in this Note …
INTERPRETATION NOTE: NO. 31 (Issue 4) ACT - SARS
www.sars.gov.zainterpretation note: no. 31 (issue 4) date: 9 march 2016 . act : value-added tax act no. 89 of 1991 . section : section 11(3) read with section11(1) and (2)
INTERPRETATION NOTE 9 (Issue 7) ACT - SARS Home
www.sars.gov.zainterpretation note 9 (issue 7) date: 25 june 2018 . act : income tax act 58 of 1962 . section : section 12e . subject : small business corporations
INTERPRETATION NOTE: NO. 72 ACT : INCOME TAX ACT …
www.sars.gov.zaInterpretation Note No. 14 (Issue 3) “Allowances, Advances and Reimbursements” (20 March 2013), discusses and provides examples of what constitutes business travel and private travel. The same principles apply to distances travelled in company cars. An employee will be deemed to have been granted a taxable benefit if as a result of
INTERPRETATION NOTE: NO. 28 (Issue 2)
www.sars.gov.zafor Employees and Office Holders”. The effect of this section on the deductibility of home office expenditure is the topic of this Note. 3. The law For ease of reference, the relevant sections of the Act are quoted in . Annexure C. 1 48 SATC 104, 1986 (4) SA 303 (T).
INTERPRETATION NOTE 17 (Issue 4) ACT - SARS
www.sars.gov.zaCommon law tests, as further developed by the South African Courts, are used to determine whether a person is an employee or an independent contractor.
INTERPRETATION NOTE: NO. 18 (Issue 3) ACT : …
www.sars.gov.za5 The following comments in the General Report of the th Congress of the 65 International Fiscal Association 4 are relevant: “For obvious reasons, the exemption method is widely applied by countries taxing on
INTERPRETATION NOTE: NO. 72 ACT : INCOME TAX ACT …
www.sars.gov.za3 . 4. Application of the law . 4.1 Taxable benefit . A taxable benefit arises when an employer, or associated institution in relation to the employer, has granted an employeethe right of …
INTERPRETATION NOTE: NO. 47 (Issue 3) ACT : INCOME TAX …
www.sars.gov.za5 (a) are supplied under a sale under which— (i) the goods are sold by the seller to the purchaser against payment by the purchaser to the seller of a stated or determinable sum of money at a
INTERPRETATION NOTE: NO. 44 (Issue 2) - SARS …
www.sars.gov.zaDescription. Market value on valuation date (a) Financial instrument listed on a recognised exchange for which a price was quoted on that exchange
INTERPRETATION NOTE: NO. 28 (Issue 2) - SARS Home
www.sars.gov.za5 Annexure A – Examples Example 1 – Determination of home office deduction by an employee with income derived mainly from commission Facts: X is an employee who is in receipt of commission income of R50000, a salary of R20 000
INTERPRETATION NOTE: NO. 14 (Issue 3) ACT - SARS
www.sars.gov.zaExample 2 – Advance Facts: A works for ABC Ltd. The company has asked A to visit a key client to conduct a client satisfaction survey and, after completing the survey, to entertain the client by
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