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IN 74: Deduction and Recoupment of Expenditure On Repairs

06 August 2013   (0 Comments)
Posted by: Author: SARS Legal & Policy
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Author: SARS Legal & Policy

SARS published Interpretation Note No. 74: Deduction and recoupment of expenditure on repairs on 6 August 2013.

This Note provides guidance on the interpretation and application of section 11(d) which allows a deduction for expenditure incurred on repairs for the purposes of trade.

Please click here to access Interpretation Note No. 74.


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