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contains provisions dealing with the treatment of packings for valuation purposes 3. General Rule 5 (b) for the Interpretation of the Harmonized System (International Convention on the …
 Date: 20/07/2016 Size: 65KB

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intended to be used by stakeholders for legal matters only, e.g. a Power of Attorney form. … are based on the foreign exchange transactions of commercial banks as provided by the South …
Date: 13/01/2018 Size: 48KB

Web Page
such an engagement with SARS will require a Power of Attorney with every visit and will be recorded as a Once of Mandate.  … IT77TR – Provide a copy of the: … ​GENERAL ACCOUNTS: …
 Date: 27/11/2017 Size: 201KB

agent or broker utilises the deferment account of an importer they need to obtain a power of attorney and provide Customs with a copy of such. The original must be kept by the client …
- Document Type: Policy
 Date: 26/11/2015 Size: 101KB

to enable them to gain a better understanding of the … create a practice generally prevailing under section 5 of that Act. It is also not a general binding ruling under section 89 of the …
- Document Type: Guide
 Date: 18/01/2017 Size: 1MB

13 11.1.12 OTHER TAXES … PROGRAMME GEN-VDP-02-G01 REVISION: 4 Page 4 of 21  Where an applicant has been given notice of the commencement of an audit or criminal investigation which has …
- Document Type: Guide
 Date: 01/12/2017 Size: 2MB

and guidelines regarding the VAT treatment of non-executive directors (NEDs) and should be read in conjunction with Binding General Ruling (BGR) 40 “Remuneration Paid to …
 Date: 18/08/2017 Size: 272KB

in the Annexure. 1 By section 65(1) of the Taxation Laws Amendment Act 22 of 2012. 2 By section 80(1) of the Taxation Laws Amendment Act 22 of 2012. 3 By section 97(1)(b) of the …
 Date: 09/03/2017 Size: 189KB

be required in the future • Many of the rule making provisions are therefore discretionary 6 MEASURES TO PREVENT ABUSE OF POWER BY CUSTOMS OFFICERS • A comment was received relating …
 Date: 13/02/2015 Size: 1MB

EMPLOYER REGISTRATION 4 3 CANCELLATION OF REGISTRATIONS 5 4 CANCELLATION OF SEPARATE REGISTRATION 5 4.1 CANCELLATION OF THE MAIN BRANCH 5 4.2 GENERAL INFORMATION …
- Document Type: Guide
 Date: 02/11/2017 Size: 1MB

REPUBLIC OF SOUTH AFRICA TAXATION LAWS AMENDMENT ACT No 32, 1999GENERAL EXPLANATORY NOTE: [ ] Words in bold type in … Act, 1962, so as to fix the rates of normal …
 Date: 10/04/2013 Size: 31KB

Presentation on the Second draft Rule … have the EDI system themselves, can make use of a representative in terms of section 920 of the CCA, or a customs broker, or in the case of a …
 Date: 06/09/2016 Size: 2MB

reference; and  is not a binding class, general or private ruling in terms of Chapter 7 of the Tax Administration 28 of 2011 … Does the issue involve a significant amount of tax …
- Document Type: Guide
 Date: 25/09/2014 Size: 1MB

a practice generally prevailing under section 5 of that Act. It is also not a binding general ruling under section 89 of Chapter 7 of the TA Act or a ruling under section 41B of the …
- Document Type: Guide
 Date: 12/12/2016 Size: 1MB

External Standard ECS-LER-03 Revision: 1 Page 2 of 8 TABLE OF CONTENTS 1 SUMMARY OF MAIN POINTS 3 2 STANDARD 4 2.1 Registration and … Zone (IDZ) Operator and/or designation of a …
- Document Type: Policy
 Date: 07/04/2015 Size: 378KB

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