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Interpretation Notes: Other Taxes
The purpose of the Interpretation Notes is to provide guidelines to SARS employees and taxpayers regarding the interpretation and application of the provisions of the various laws administered by SARS. These Notes will ultimately replace all the existing Practice Notes and internal Circular Minutes, to the extent that they relate to the interpretation of the various laws. The Notes will be amended in line with policy developments and changes in the legislation. Feedback on them will be welcomed.
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