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Issue 3 of Interpretation Note 18 - Rebates and deductions for foreign taxes on income

Monday, 29 June 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

SARS has updated the Interpretation Note dealing with foreign tax credits and deductions (issue 3). Issue 2 has been archived. 

The latest version of IN 18 can be accessed here (26 June 2015).



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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