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Interpretation of the term “substantially the whole”

Tuesday, 26 January 2016   (0 Comments)
Posted by: Author: SARS
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Author: SARS

SARS has published issue 2 of the Binding General Ruling on the interpretation of the term "substantially the whole”.  Please click here to read the document in full.



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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