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Interpretation note 48 amended on instalment credit agreements and debtors' allowance

Wednesday, 07 January 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

SARS has issued a amended interpretation note 48 of the Income Tax Act No.58 of 1962 in relation to instalment credit agreements and debtors allowance.

Please click here to access the notice.



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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