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Issue 3 of Interpretation Note 19

Friday, 11 October 2013   (0 Comments)
Posted by: Author: SARS Legal and Policy
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Author: SARS Legal and Policy

On the 9th of October SARS released Issue 3 of Interpretation Note 19. 

This Note provides guidance on the Commissioner’s discretionary power to grant permission to a natural person or trust to submit financial accounts for a period (the "accounting period”) which differs from the year of assessment ending on the last day of February. 

To view the Interpretation Note please click here:



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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