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News & Press: Individuals Tax

Regulation to determine “retail market value” for the determined value of a motor vehicle

Wednesday, 06 May 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

SARS issued ​a regulation under items (a) and (c) of the definition of "determined value" in paragraph 7(1) of the Seventh Schedule that set out the determination of the "retail market value” for the right of use of a motor vehicle.

Please click here to access the regulations.

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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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