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  • 北京赛车pk10改单:Legal?COUNSEL Publications

    北京赛车pk10技巧 www.zzff8.com This part of the website contains the following types of publications?issued by Legal Counsel:?

    ?

    Average Exchange Rates

    The Average Exchange Rates are for purposes of applying the provisions of the Income Tax Act, 1962 and the schedules?are updated on a quarterly basis. The figures are?based on the foreign?exchange?transactions of commercial banks?as?provided by the?South African Reserve Bank (SARB).
    ?
    There are two?lists relating to average exchange rates, namely –
    • a list of the average exchange rates of selected currencies for a year of assessment as from December 2003 (Table A)
    • A list of the monthly average exchange rates to assist a person whose year of assessment is shorter or longer than 12 months (Table B)
    Note?
    • These are not the spot rates?as contemplated in?the Act
    • These are also not those used by traders to convert the foreign amount on import or export invoices into South African Rand. These "customs rates of exchange" are updated once a day with information obtained from the South African Reserve Bank by the Valuation Policy teams

    ?

    Brochures

    On this page you will find a list of brochures issued by Legal Counsel. These brochures are intended to be shorter than guides, and provide a brief overview of certain?practical and?technical tax policy aspects.

    ?
    ?
    Frequently asked questions (FAQs)
    ?
    These FAQs were created to provide clarity on certain practical and technical aspects relating to some of the publications issued by Legal Counsel.??
    ?
    These FAQs were created to provide clarity on certain practical and technical aspects relating to some of the publications issued by Legal Counsel.??

    ?

    Forms

    The forms are intended to be used by stakeholders for legal matters only, e.g. a Power of Attorney form. If a form is not available in the Legal Counsel area, please make use of the general SARS Find a Form tool (e.g. for customs and excise forms, income tax forms etc).

    ?

    Guides

    Guides issued by Legal Counsel are issued under the Tax Administration Act, 2011.

    The guides are neither "official publications" as defined in the Tax Administration Act, nor are they binding on SARS. They are merely intended to assist taxpayers in the practical interpretation and application of the requirements set by law.

    For ease of reference, they have been grouped?according to their application?under the different types of tax.?

    Note

    These guides are generally updated when?the primary legislation has changed and must be read in?conjunction with any secondary legislation published in the Government Gazette?after the?particular guide has been published.???

    ??

    Tables of Interest Rates

    There are three main categories for interest rates charged in terms of the legislation administered by SARS, i.e. –

    • interest charged on outstanding taxes, duties and levies and payable in respect of refunds of tax on successful appeals and certain delayed refunds (Table 1?)?
    • interest?payable on credit amounts (overpayment of provisional tax) in terms of section 89quat(4) of the Income Tax Act, 1962 (Table 2)??
    • interest applicable to a?loan denominated in the?currency of the Republic, as described in paragraph?(a) of the definition of 'official rate of interest' in section?1(1) of the?Income Tax Act, 1962 (Table?3)


    Note

    There is a difference in the?effective date for?the interest rate when it is announced under the Public Finance Management Act, 1999 and in the?date it applies for purposes of the?Income Tax Act,?1962.?A note to explain the difference?is available?at the bottom of each of the Tables of Interest Rates?

    ?

    ?

    ?

    ?

    ?

    ?

    Last Updated: 05/06/2019 1:49 PM     print this page ?
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  • 美国首届“‘一带一路’亚洲商务论坛”即将在堪萨斯州举办 2019-10-08
  • 久久为功,扎实推进生态宜居的美丽乡村建设 2019-10-02
  • 秦春成任桂林市代市长 周家斌辞去市长职务(图简历) 2019-10-02
  • 回复@看着就想笑:你这种伪高工就是计划经济的产物,在市场经济中必然被淘汰!你肯定不会喜欢市场经济。但淘汰你正是市场经济不可比拟的优势:任何人都别想跟着混! 2019-10-01
  • 【专题】书记、市长去哪儿 2019-09-24
  • 武警驻滇某部坚持以考促训 现场评判现场亮分 2019-09-23
  • 【纯黑攻略】《恶灵附身2》逃生再临p3 2019-09-21
  • 康师傅控股有限公司获第十二届人民企业社会责任奖年度扶贫奖 2019-09-20
  • 浙江省网络文明公益宣传创意作品展示 2019-09-20
  • 一切都是老板炒工人的鱿鱼 2019-09-17
  • 丰田致享直降1.3万元 少量现车欲购从速 2019-09-15
  • 电影人共聚“微博电影之夜” 张艺谋:如果不当导演就当守门员 2019-09-15
  • 中国三星获第十二届人民企业社会责任奖年度扶贫奖 2019-09-14
  • 巴川中学王苗:留守儿童长大了 2019-09-14
  • [微笑]建议你去学学边际理论!基本需求免费与高级需求收费并不矛盾,相反是更有利于保持社会的良性循环。 2019-09-10
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