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IN 74: Deduction and Recoupment of Expenditure On Repairs

Tuesday, 06 August 2013   (0 Comments)
Posted by: Author: SARS Legal & Policy
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Author: SARS Legal & Policy

SARS published Interpretation Note No. 74: Deduction and recoupment of expenditure on repairs on 6 August 2013.

This Note provides guidance on the interpretation and application of section 11(d) which allows a deduction for expenditure incurred on repairs for the purposes of trade.

Please click here to access Interpretation Note No. 74.



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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