Issue 3 Interpretation Note 19 - Year Of Assessment Of Natural Persons And Trusts: Accounts Accepted

Author: SARS Legal and Policy

SARS published Issue 3 of Interpretation Note 19 - Year of assessment of natural persons and trusts: Accounts accepted to a date other than the last day of February on 9 October 2013.

This Note provides guidance on the Commissioner’s discretionary power to grant permission to a natural person or trust to submit financial accounts for a period (the "accounting period”) which differs from the year of assessment ending on the last day of February. 

Please click here to access Issue 3 of Interpretation Note 19.