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Interpretation Note 88: Tax deduction for amounts refunded

22 February 2016   (0 Comments)
Posted by: Author: SARS
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Author: SARS

This Note provides guidance and clarity on the tax implications of amounts that were included in a person’s taxable income, and subsequently refunded.

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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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