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Regulation on information to be contained in contribution certificates

20 January 2016   (0 Comments)
Posted by: Author: SARS
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Author: SARS

For the latest regulations in terms of paragraph 12D(5)(b) of the Seventh Schedule to the Income Tax Act, 1962, on information to be contained in contribution certificates, please click 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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