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  • 北京赛车pk10福彩官网: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: 06/11/2018 3:03 PM     print this page ?
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  • 十九大精神宣讲团报道集 2019-06-12
  • 空军多型多架战机绕飞祖国宝岛 2019-06-10
  • 7座水库新纳入联合调度 今年汉江防洪能力再提升 2019-06-10
  • 有力过好多次了,差一点丢了条膀子。 2019-06-07
  • 长城24小时客户端简介 2019-06-07
  • 全棉时代纯棉婴儿护理湿巾棉抽纸全棉纸巾棉柔巾全棉手帕纸婴儿湿巾组合套装系列 2019-06-06
  • 包“橘粽”着古装读《橘颂》 重庆大学生这样过端午 2019-06-06
  • 美酒美食 每天下午茶:曲奇配美酒曲奇 葡萄酒 2019-06-05
  • 具奋垄断因素的市场经济是变种的市场经济,这种市场经济不可能实现资源合理配置,只会造成畸形发展,导致社会经济的恶性病变。房地产市场现状是最好例证。 2019-06-01
  • 考古遗址公园相关新闻 2019-06-01
  • 印媒:不顾美国反对 印度坚持要买S400防空导弹 2019-05-28
  • 权健边路尖刀加盟初期曾被质疑 如今获球迷点赞 2019-05-28
  • 国务院关税税则委员会发布公告决定对原产于美国的500亿美元进口商品加征关税 2019-05-26
  • 州市 —频道 春城壹网 七彩云南 一网天下 2019-05-26
  • 忠实履行党的新闻舆论工作职责使命  不断提升传播力引导力影响力公信力 2019-05-25