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IN 52 - Replacement of Interpretation Note No. 52 under section 86(1) of the Tax Administration Act

02 May 2013   (0 Comments)
Posted by: Author: SARS Legal & Policy
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Source: SARS Legal & Policy

SARS issued Interpretation Note No. 52 on 30 April 2013.

This Note serves to –  

  • set out those instances when tax periods may end on a day other than the last day of a month (hereinafter referred to as cut-off dates); 
  • provide, in terms of the BGR contained in 5, the necessary approval to change cut-off dates; and  
  • withdraw and replace under section 86(1) of the TA Act, Interpretation Note No. 52 dated 14 December 2009, including the BGR contained therein, with effect from the date of issue of this Note.  

Please click here to download Interpretation Note No. 52


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