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Interpretation Note 30 (Issue 3) of 5 May 2014 replaced

Monday, 11 August 2014   (0 Comments)
Posted by: Author: SARS
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Author: SARS

The supply of movable goods as contemplated in section 11(1)(a)(i) read with paragraph (a) of the definition of "exported" in section 1 and the corresponding documentary proof.


*Replaced on 11 August 2014 - Only for the correction of paragraph numbering and addition of a reference for clarity purposes

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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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