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  • ?

    北京赛车pk10直播98: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

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