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TC-VAT 1069 and TC-IT 13410

Wednesday, 27 August 2014   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SARS

200% additional tax as per section 60(1)(a) - as repealed by section 271 of the Tax Administration Act, 2011.

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Section 23F(2) - Mineral bearing ore - requirements of trading stock and acquisition

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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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