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BPR180 - ​Improvements effected on land not owned by taxpayer

02 October 2014   (0 Comments)
Posted by: Author: SARS
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Author: SARS 

SARS has released BPR180, which deals with the question as to whether a taxpayer, who is a party to a public private partnership, will qualify for a deduction under any of the provisions referred to in section 12N in respect of improvements effected on land not owned by the taxpayer.

Please click here to view the ruling.


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.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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