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IN11 (Issue 2) - Trading stock: Assets not used as trading stock

05 February 2014   (0 Comments)
Posted by: Author: SARS Legal and Policy
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Author: SARS Legal and Policy

SARS released Interpretation Note 11 (issue 2) which provides guidance on the application and interpretation of paragraph (jA) and its interaction with other provisions of the Act. 

Please click here to download IN 11 (issue 2).




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.

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