The Draft Guide to Building Allowances provides guidance on the application and interpretation of the various building allowance provisions available to owners and lessees of buildings under the Act for the erection of buildings or the effecting of improvements to buildings.
The SAIT will be making a submission to SARS. Kindly submit all comments to email@example.com by no later than 28 May 2014.
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.