Print Page
News & Press: SARS News & Tax Administration

IN 75 (Issue 2): Exclusion of certain companies and shares from definition of ‘group of companies’

Wednesday, 01 October 2014   (0 Comments)
Posted by: Author: SARS
Share |

Author: SARS

SARS issued Interpretation Note 75 (Issue 2) on the 22nd of September 2014 which provides guidance on the application of the proviso to the definition of 'group of companies' in section 41(1).

Please click here to access the Interpretation Note.



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.

  • Tax Practitioner Registration Requirements & FAQ's
  • Rate Our Service

    Membership Management Software Powered by YourMembership  ::  Legal