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Interpretation Note: No.49 (Issue 2)

Friday, 15 March 2013   (0 Comments)
Posted by: Erich Bell
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SARS recently issued an Interpretation Note that provides guidelines on the documentary proof that must be obtained and retained under section 16(2) to substantiate a vendor’s entitlement to "input tax” as defined in section 1(1), or a deduction as contemplated in section 16(3)(c) to (n). 

Please click here to download the Note.



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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