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Call for comment: Draft Interpretation Note on the tax treatment of tips

Tuesday, 12 March 2013   (0 Comments)
Posted by: Erich Bell
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SARS issued a Draft Interpretation Note on the tax treatment of tips for recipients, employers and patrons which can be found here.

This Note discusses and clarifies the potential income tax, SDL and UIF implications in respect of the receipt of tips encountered in (but not limited to) the service industry.

SAIT will be making a submission to SARS. Kindly provide your comments by email to by no later than 28 May 2013.



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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