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  • 北京赛车pk10网上代理: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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  • 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
  • 重磅 江西省委副书记李炳军同志任省委党校校长 2019-07-31
  • 证监会核发两家企业IPO批文 筹资总金额不超10亿元 2019-07-26
  • A股市场具有较强估值支撑 机构看好政策受益板块 2019-07-26
  • 【大家谈】越开越大的开放大门,通往又一段“中国奇迹” 2019-07-22
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