The draft amendment of Part 3 of Schedule No. 6 inserts Note 6(h)(vi) to make retrospective allowance for partial diesel refunds to farming beneficiaries in the absence of logbooks to support refund claims for the period 1 November 2009 to 31 March 2013.
This proposal replaces the draft amendment to insert Note 5A that was circulated for comment by 19 April 2013.
SAIT will be making a submission to SARS. All comments must be submitted by no later than the 22nd of November to email@example.com.
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.