Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment
30 August 2024 – Income Tax Act, 1962 Draft Interpretation Note – The meaning of reserve fund under section 23(e) Due date for comment: 30 September
Legal Counsel – Preparation of Legislation – Draft Documents for Public Comment
30 August 2024 – Income Tax Act, 1962 Draft Interpretation Note – The meaning of reserve fund under section 23(e) Due date for comment: 30 September
Legal Counsel – Interpretation and Rulings – Interpretation Notes 1–20
30 August 2024 – Tax Administration Act, 2011 Interpretation Note 15 (Issue 6) – Exercise of discretion to extend the period to lodge an objection or
Legal Counsel Archives – Interpretation Notes
30 August 2024 – Tax Administration Act, 2011 Interpretation Note 15 (Issue 5) – Exercise of discretion in case of late objection or appeal
Legal Counsel – Secondary Legislation – Rule Amendments 2024
30 August 2024 – Customs and Excise Act, 1964: Rule amendment notice R5158, as published in Government Gazette 51131 of 30 August 2024, to effect miscellaneous
Trade Statistics for July 2024
30 August 2024 – South Africa recorded a preliminary trade balance surplus of R17.6 billion in July 2024 attributable to exports of R175.0 billion and
Trade testing: Updated Specification for Two-Pot retirement system
30 August 2024 – As you are aware SARS has been making system enhancements to the Tax Directives process to accommodate the Two-Pot Retirement Scheme.
Legal Counsel – Legal Counsel Publications – Find a Guide – General
29 August 2024 – General Guide for Tax Rates/Duties/Levies (Issue 17)
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