Other deductions 

The UDZ incentive has been introduced in the form of an accelerated depreciation allowance and does not constitute an additional tax allowance. A taxpayer that claimed a UDZ deduction on a building or part of a building may not claim any other deductions on that building or part of the building.  ​

Last Updated: 10/11/2020 12:00 PM     print this page
SARS eFiling eFiling Login eFiling Register Now eFiling Forgot Password eFiling Forgot Username E@syFile
FIND A PUBLICATION
FIND A FORM
FIND AN FAQ