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    北京赛车pk10真相: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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  • 高德置地广场荣获RICS China Awards 2018三项殊荣 2019-04-22
  • 【科普探长】地震自救12秒求生指南 2019-04-07
  • 深交所发布试点创新企业股票或CDR上市交易实施办法 2019-04-07
  • 歪歪楼视频来了 重庆百米高楼歪而不倒 2019-04-03
  • 【水到渠成共发展】牙白了 水甜了 幸福生活到来了 2019-04-03
  • 世界杯这支"中国队"来啦 从实力看至少能进四强 2019-03-31
  • 拼多多:你的梦想难道是成为下水道吗(原创首发) 2019-03-31
  • 网友投诉扰民 绍兴环保局回复"正吃切糕呢" 2019-03-29
  • 【理上网来·辉煌十九大】普京评中共十九大报告:中国着眼未来前景非凡—国际在线移动版 2019-03-28
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