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Issue 4 of IN 33 - Assessed Losses: Companies: The "trade" and "income from trade" requirements

Tuesday, 22 July 2014   (0 Comments)
Posted by: Author: SARS
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Author: SARS

Assessed Losses: Companies: The 'trade' and 'income from trade' requirements.

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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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