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IN 85: The Master Currency case and the zero-rating of supplies made to non-residents

30 March 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

SARS issued Interpretation Note No. 85 on the 27th of March 2015.

This Note discusses the impact of the judgment of the SCA in the Master Currency case on the interpretation and the application of section 11(2)(l), with particular reference to the principles highlighted by the SCA.

Please click here to access Interpretation Note No. 85. 


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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