• 咨询成果推介泸州长江生态湿地新城概念性规划 2019-08-23
  • “沙雕世界杯”作品亮相舟山 2019-08-23
  • 五月份经济运行稳中向好——新动能茁壮成长 企业效益持续改善 2019-08-21
  • 鸟儿自由欢歌,只盼春天到来 2019-08-21
  • 敲黑板!“信息公开”不是“隐私公开”! 2019-08-18
  • 这下就真的更加坐实你的老蚕了,所有网友都是见证!想赖都赖不掉了。 2019-08-16
  • 林志玲现身机场穿粉色上衣变活力少女 2019-08-14
  • 向“久拖不办”背后“伪作为”顽疾坚决说不 2019-08-11
  • 全国京东大鼓星火日活动举行 2019-08-08
  • 大牌开讲了丨颈椎有“烦心事”,听骨科专家如何化解 2019-08-07
  • 商务部公布多项进口产品反倾销调查文件 2019-08-07
  • 旅游市场再创佳绩端午假期河北接待游客2026.77万 揽金147.79亿 2019-08-03
  • 这是很容易检验的!家庭是按需分配的,也是各尽所能的。笑博士在家中,除按需分配外,还有什么是需要从家中按劳分配的,跟大家讲讲如何? 2019-08-01
  • 候选企业:泸州老窖股份有限公司 2019-08-01
  • 霍金长眠英国“荣誉宝塔尖” 2019-07-31





  • 北京赛车pk105码计划:Interpretation Notes - Archived?

    北京赛车pk10技巧 www.zzff8.com The Interpretation Notes (INs) on this page are older versions of the existing ones, which had been either replaced or withdrawn. They are intended for research and reference purposes only and should not be relied on to make decisions on current legislation.

    Interpretation Notes that are still in operation can be found under?Interpretation Notes

    ?

    ?

    ?IN Number Description? and previous issues ??Applicable Legislation ?
    IN?1?

    Provisional Tax Estimates?

    Income Tax Act, 1962?? Paragraphs 17 to 27 of the Fourth Schedule?
    ?IN?2

    ?Foreign dividends: Deductibility of interest

    ??Income Tax Act, 1962

    ?

    Section 11C

    ?
    IN 3?

    ?Resident: Definition in relation to a natural person - ordinarily resident

    Income Tax Act, 1962? ?Section?1
    ?IN 4

    ?Resident: Definition in relation to a natural person - physically present

    Income Tax Act, 1962? ?Section 1
    ?IN 5

    ?Employees' Tax: Directors of private companies (which include persons in close corporations who perform functions similar to directors of companies)

    Income Tax Act, 1962?? ?Paragraphs 1, 9(5) and 11C of the Fourth Schedule
    ?IN 6

    Resident: ?Place of effective management (persons other than natural persons)

    Income Tax Act, 1962? Section?1?
    IN 8

    Insolvent estates

    Income Tax Act, 1962??? Section 25C?
    ?IN 9

    ?Small Business Corporations

    Income Tax Act, 1962??? Section 12E?
    ?IN 10

    ?Skills development levy exemption: Public benefit organisations

    Skills Development Levies Act, ?1999? ?Section 4(c)
    ?IN 11

    Trading Stock: Assets not used as trading stock

    Income Tax Act, 1962? Sections 1 and 22?

    From Issue 2:
    Paragraph (jA) of the definition of "gross income" in section?1(1)
    ?IN 13

    ?Deductions: Limitation of deductions for employees and office holders

    Income Tax Act, 1962? Section 23(m)?
    IN 14?

    ?Allowances, advances and reimbursements

    Income Tax Act, 1962?? Section 8(1)(a) and (c)?

    From Issue 3:
    Section 8(1)(a),?(b)?and (c) and paragraph 1 of the Fourth Schedule?
    IN 15?

    ?Exercise of discretion in case of late objection or appeal

    Tax Administration Act, 2011? ?Sections 104, 106 and 107
    ?IN 16

    ?Exemption from income tax: foreign employment income

    Income Tax Act, 1962? Section?10(1)(o)(ii)?
    ?IN 17

    ?Employees Tax: Independent contractors

    Income Tax Act, 1962??? Fourth Schedule?
    ?IN 18

    ?Rebate or deduction for foreign taxes on income

    Income Tax Act, 1962??? Section 6quat?
    ?IN 19

    ?Year of assessment: Accounts accepted to date other than the last day of February

    Income Tax Act, 1962???

    Section 1 - definition of "year of assessment",
    sections 5, 66(13A) and (13B) and?89quat?and paragraph 21 of the Fourth Schedule?

    ?IN 20

    ?Additional deduction for learnership allowance

    Income Tax Act, 1962??? Section 12H?
    ?IN 22

    ?Exemption: Public Benefit Organisations and Statutory Bodies

    Transfer Duty?Act, 1949 Section 9(1)(c) and (1A)?
    ?IN 23

    ?Estimated assessments (foreign funds or assets)

    Income Tax Act, 1962???? Section 78(1A), (1B) and (1C)?
    ?IN 24

    ?Public Benefit Organisations: Trading rules - partial taxation of trading receipts

    Income Tax Act, 1962???? ?Section 10(1)(cN)
    IN 25?

    ?Resident: Definition in relation to a natural person - application of the physical presence test in the year of death or insolvency

    Income Tax Act, 1962???? Section 1 - definition of "resident"?
    IN 27?

    ?Personal liability of employers, representative employers, shareholders and directors for outstanding employees' tax

    • Issue 1 – replaced on 4 February 2005 [Currently unavailable]
    Income Tax Act, 1962???? Fourth Schedule?
    ?IN 28

    ?Deductions: Home office expenses incurred by persons in employment or persons holding an office

    Income Tax Act, 1962? ?Sections 11(a), 23(b) and (m)
    ?IN 29

    ?Farming operations: Equalised rates of tax

    Income Tax Act, 1962?

    Section 5(10)
    Paragraph 19 of the First Schedule?

    ?IN 30

    ?Documentary proof required on consignment of delivery of movable goods to a recipient at an address in an export country

    Note: The name of this IN changed in Issue 3 to:

    The supply of movable goods as contemplated in section 11(1)(a)(9) read with paragraph (a) of the definition of "exported" and the corresponding documentary proof

    Value-Added Tax Act, 1991?

    Section 1 - paragraph (a) of the definition of "exported"
    ?Sections 11(1)(a)(i) and
    11(3)?

    ?IN 31

    ?Documentary proof required for the zero-rating of goods and services

    Value-Added Tax Act, 1991?? Section 11(3)?
    ?IN 32

    ?Public Benefit Organisations: Prudent investments

    (Refer to section 24(d) of Revenue Laws Amendment Act, 2006 (Act No. 20 of 2006)

    Income Tax Act, 1962?? Section 30(3)(b)(11)(cc)?
    ?IN 33

    ?Assessed losses: Companies - The "trade" and "income from trade" requirements

    Income Tax Act, 1962? Section 20(1)(a)?
    ?IN 34

    Exemption from income tax : remuneration derived by a person as an officer or crew member of a ship

    ?Income Tax Act, 1962 Section?(1)(o)(i)?
    IN 35?

    ?Employees' Tax: Personal service providers and labour brokers

    Income Tax Act, 1962? Paragraphs 1, 1(1A) and 2(5) of the Fourth Schedule and section 23(k)
    ?IN 36

    ?Scope and impact of section 76I upon written statements issued by the Commissioner prior to 1?October 2006?

    Income Tax Act, 1962? Section 76I?
    ?IN 37

    ?Procedures for requesting binding effect in respect of written statements issued by the Commissioner prior to 1?October?2006

    Income Tax Act, 1962? ?Section 76I(4) and (5)
    IN 38?

    ?Application and cost recovery fees for binding private rulings

    Income Tax Act, 1962?? Section 76 F?
    ?IN 39

    ?VAT treatment of public authorities, grants and transfer payments

    Value-Added Tax Act, 1991? ?Sections 1, 8, 11, 16, 18, 23 and 40A
    IN 40?

    ?VAT treatment of the suppy of goods and/or services to and/or from a customs controlled area of an industrial development zone

    Value-Added Tax Act, 1991?? ?Sections 1, 7, 8, 9, 10, 11, 13, 19
    Item 498.00 in paragraph?8 of Schedule 1
    IN 41?

    ?Application of VAT to the gambling industry

    Value-Added Tax Act, 1991??? Sections 1, 8(13) and (13A),
    9(3)(e), 16(3)(a), (d) and (e), 17(2)(a) and (c), 72?
    ?IN 42

    ?The supply of goods or services by the travel and tourism industry

    Value-Added Tax Act, 1991???? Sections?1, 7 and 11?
    ?IN 43

    ?Circumstances in which amounts received or accrued on disposal of listed shares are deemed to be of a capital nature

    Income Tax Act, 1962?

    Section 9B?

    Section 9C (as from Issue?3)

    IN 44?

    Public Benefit Organisations: Capital Gains Tax (CGT)

    ?Income Tax Act, 1962 ?Paragraph 63A of the Eighth Schedule
    ?IN 45

    ?Deduction of Security Expenditure

    ?Income Tax Act, 1962 Sections 11(a) and (e),
    22(8), 23(b) and (g), 24D and paragraphs 20 and 53 of the Eighth Schedule?
    ?IN 46

    ?Amalgamation of amateur and professional sporting bodies

    Note:
    Sections were amended by section 125 of Revenue Laws Amendment Act, 2007 as substituted by section 76(1) of Taxation Laws Amendment Act, 2008 and amended by section 132 of Revenue Laws Amendment Act, 2008

    Note:

    The conditions and requirements relating to the amalgamation transactions as explained in the Note are no longer relevant, as the period within which the amalgamation transactions had to be completed, has lapsed on 31 December 2012

    Income Tax Act, 1962? Sections 10(1)(cN), 11, 11E
    and 30 as amended?
    IN 47?

    ?Wear-and-tear or depreciation allowance

    Income Tax Act, 1962? ?Section 11(e)
    ?IN 48

    ?Instalment Credit Agreements and Debtors' Allowance

    Income Tax Act, 1962? Section 24?
    ?IN 49

    ?Documentary proof required to substantiate a vendor's entitlement to "input tax" or a deduction as contemplated in section 16(2)

    The Interpretation Note will be incorporated into an Interpretation Note setting out the required documentary proof to be obtained and retained by a vendor to substantiate the vendor’s entitlement to a deduction under section 16(3)(c)-(n).

    Value-Added Tax Act, 1991???? Section 1 - definition of the term "input tax; read with
    section 16(1), (2) and (3)?
    IN 51?

    ?Pre-trade expenditure and losses

    Income Tax Act, 1962? ?Sections 11, 11A and 23
    ?IN 52

    ?Tax periods

    Value-Added Tax Act, 1991???? Section 27?(6); proviso (ii) and proviso (iii)

    IN 53?

    ?Limitation of allowances granted to lessors of affected assets

    Income Tax Act, 1962?? ?Section 23A
    IN 54?

    ?Deductions - Corrupt Activities Fines and Penalties

    ?Income Tax Act, 1962 Section?23(o)(i) and (ii)?
    ?IN 55

    ?Taxation of directors and employees on vesting of equity instruments

    Income Tax Act, 1962? Sections 8C and 10(1)(nD)
    Paragraph 11A of the Fourth Schedule
    Paragraph 2(a) of the Seventh Schedule?
    IN 56?

    ?Recipient-created tax invoices, credit and debit notes

    Value-Added Tax Act, 1991?
    ?Sections 20(2) and
    21(4)
    ?
    ?IN 58

    ?The Brummeria case and the right to use loan capital interest free

    Income Tax Act, 1962? Section 1 - definition of "gross income"?
    IN 60?

    ?Loss on disposal of?depreciable assets

    Income Tax Act, 1962?? Sections 11(o), 20B and 24M?
    IN 63?

    Rules for the translation of amounts measured in foreign currencies

    Income Tax Act, 1962? Sections 1, 6quat, 9A, 9D(6), 9G and?25D
    ?IN 64

    ?Income Tax exemption: Bodies Corporate established under the Sectional Titles Act, No. 95 of 1986, Share Block Companies established under the Share Blocks Control Act, No. 59 of 1980 and Associations of persons managing the collective interests common to all members

    Income Tax Act, 1962? Section 10(1)(e)?
    IN 65?

    ?Trading Stock: Inclusion in income when applied, distributed or disposed of otherwise than in the ordinary course of trade

    Income Tax Act, 1962?? Section 22(8)?
    IN 67?

    ?Connected persons

    Income Tax Act, 1962??? Section 1 - definition of a "connected person"?
    ?IN 68

    ?Provisions of the Tax Administration Act, 2011, that did not commence on 1 October 2012 under Proclamation 51 (GG?35687)

    Tax Administration Act, 2011? ?Chapter 12 and Schedule 1
    ?IN?69

    Game farming

    Income Tax Act, 1962?? Section 26 and First Schedule?
    ?IN 73

    ?Tax implications of rental income from tank containers

    Income Tax Act, 1962? Sections 11(a), 11(e), 20(1), 23A and 25D?
    IN 74?

    ?Deduction and recoupment of expenditure on repairs

    Income Tax Act, 1962? Sections 22(d) and
    8(4)(a)?
    ?IN 75

    ?Exclusion of certain companies and shares from a "group of companies" as defined in section 41(1)

    ?Income Tax Act, 1962 ?Sections 1(1) and 41(1)
    IN?79?

    ?Produce held by nursery operators

    ?Income Tax Act, 1962 Sections?25, 25C and?26 and?Paragraphs?2, 3, 4 and 9 of the First Schedule and Paragraph 40 of the Eighth Schedule
    ?IN 81

    ?Supply of goods and services by professional hunters and taxidermists to non-residents?

    Value-Added Tax Act, 1991?? Sections 7(1)(a),
    11(1)(a) and 11(2)(l)?
    ?IN 83

    ?Application of sections 20(7) and 21(5)

    Value-Added Tax Act, 1991??? Sections 20(4), (5), (7),
    21(1) and (5)?
    IN?86?

    Additional investment and training allowances for industrial policy projects?

    Income Tax Act, 1962?? Section?12I?
    ?IN 87?

    ?Headquarter companies

    Income Tax Act, 1962?? Sections?1(1) – Definition of "headquarter company", 6quat(1A) and (1C), 9D(2), 9H, 9I, 10(1)(k)(i), 10B, 20C, 24I(3), 25D(4) and (7), 31(5), 41(1) – Definition of "company", 49D(c),
    50D(1)(a)(i)(cc) and
    64E(1);?and
    paragraphs?11(2)(b), 43(1A) AND (6A) and 64B(2) and (4) of the?Eighth Schedule??
    ???IN 93 The taxation of?foreign dividends? Income Tax Act, 1962???? Sections 1(1) – Definition of "foreign dividend", 6quat,
    9(4)(a), 9D(9)(f), and 10B, 22(3)(a)(iii), 23(f), 23(q) and 25D and
    paragraph 20(1)(h)(iii) of the Eighth Schedule?
    ??IN 95? Deduction for energy-efficiency savings Income Tax Act, 1962??? Section 12L?
    ?

    ?

    ?

    ?

    ?

    ?

    Last Updated: 18/03/2019 7:42 AM     print this page ?
    SARS eFiling eFiling Login eFiling Register Now eFiling Forgot Password eFiling Forgot Username E@syFile
    FIND A PUBLICATION
    FIND A FORM
    FIND AN FAQ



  • 咨询成果推介泸州长江生态湿地新城概念性规划 2019-08-23
  • “沙雕世界杯”作品亮相舟山 2019-08-23
  • 五月份经济运行稳中向好——新动能茁壮成长 企业效益持续改善 2019-08-21
  • 鸟儿自由欢歌,只盼春天到来 2019-08-21
  • 敲黑板!“信息公开”不是“隐私公开”! 2019-08-18
  • 这下就真的更加坐实你的老蚕了,所有网友都是见证!想赖都赖不掉了。 2019-08-16
  • 林志玲现身机场穿粉色上衣变活力少女 2019-08-14
  • 向“久拖不办”背后“伪作为”顽疾坚决说不 2019-08-11
  • 全国京东大鼓星火日活动举行 2019-08-08
  • 大牌开讲了丨颈椎有“烦心事”,听骨科专家如何化解 2019-08-07
  • 商务部公布多项进口产品反倾销调查文件 2019-08-07
  • 旅游市场再创佳绩端午假期河北接待游客2026.77万 揽金147.79亿 2019-08-03
  • 这是很容易检验的!家庭是按需分配的,也是各尽所能的。笑博士在家中,除按需分配外,还有什么是需要从家中按劳分配的,跟大家讲讲如何? 2019-08-01
  • 候选企业:泸州老窖股份有限公司 2019-08-01
  • 霍金长眠英国“荣誉宝塔尖” 2019-07-31
  • 中彩票的人是命好么 白小姐六开彩直播开奖 11选5中奖规则 福建体育彩票36选七今晚 上海福利彩票快三开奖结果 玩新疆时时彩qq群 河北快3基本走势一定牛 让我们打排球英语 北京急速赛车开奖结果 福建22选5计算器 幸运赛车电视走势图 凤凰彩票平台黑钱吗 电子游艺新开户送体验金 公开二肖中特 澳客彩票网站