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  • ?

    北京赛车pk10总和:CHANGES APPLICABLE TO INSOLVENT TAXPAYERS (INDIVIDUALS) AND THEIR INSOLVENT ESTATES

    北京赛车pk10技巧 www.zzff8.com In line with SARS’ strategic objectives, increased tax compliance and the increased ease and fairness of doing business with SARS and to comply with legislative requirement, changes to the current processes are required in terms of registration, maintenance, and the management of the status of an insolvent individual and estate.

    From 25 January 2019, individual taxpayers that are voluntarily or mandatorily sequestrated must submit income tax returns in the following manner:???
    • Insolvent individual – the tax reference number that was used before sequestration will be closed and can no longer be used going forward.? Any income tax returns that are outstanding before the date of sequestration must be submitted using the income tax reference number used before you were declared insolvent.
    • Insolvent estate – the trustee of an insolvent estate must apply for a tax reference number for the insolvent estate.? The new tax reference number will then be used for any interactions with SARS from the date of sequestration until the end of the last day, of that year of assessment.? This second tax reference number is not compulsory, and is only applicable where the whole or part of any business undertaking of the insolvent person is transferred to the trustee of the insolvent estate.
    • Individual post insolvency – you must apply for a new income tax reference number once you have been declared insolvent in order to interact with SARS in respect of tax you may be liable for and returns you need to submit.?
      ?

    Need help?

    For any queries, please contact the SARS Contact Centre on 0800 00 7277

    ?

    Last Updated: 28/01/2019 9:35 AM     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
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  • 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
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