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Issue 2 of Interpretation Note 45 - deduction of security expenditure

11 December 2014   (0 Comments)
Posted by: Author: SARS
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Author: SARS

SARS has updated the Interpretation Note dealing with the deductibility of security expenditure (issue 2). Issue 1 has been archived. 

The latest version of IN 45 can be accessed here



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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