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News & Press: SARS News & Tax Administration

BPR 145 - Assets Forming Part Of a Sale and Leaseback Arrangement

28 June 2013   (0 Comments)
Posted by: Author: SARS Legal and Policy
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Author: Legal and Policy

SARS has released Binding Private ruling 145 which deals with Allowances- Assets forming part of sale and leaseback arrangement. This ruling deals with the write-off period under section 11(e) of assets forming part of a sale and leaseback arrangement and the deductibility thereof.

To view the Private ruling please click here:


Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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