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Issue 2 of Interpretation Note 53

Monday, 12 October 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

Issue 2 of Interpretation Note 53 - Limitation of allowances granted to lessors of affected assets.

Issue 1 of Interpretation Note 53 - Archived.

Summary of all Interpretation Notes (9 October 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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