Interpretation notes are intended to provide guidelines to stakeholders (both internal and external) on the interpretation and application of the provisions of the legislation administered by the Commissioner.
These notes are amended when necessary in line with policy developments and changes in legislation, and will ultimately replace the existing general notes and practice notes, as well as internal circular minutes, to the extent that they relate to the interpretation of the various laws.
For an overview of all interpretation notes published to date, see the Register of all Interpretation Notes.
NumberSubjectApplicable Legislation
IN 21The applicability of the regional establishment levy to dividends receivable by a holding companyRegional Services Councils Act, 1985Section 1 definition of “enterprise”; section 12(1) and (1A)
IN 22
(Issue 5)
Transfer duty exemption: Public benefit organisations, institutions, boards or bodiesTransfer Duty Act, 1949

Sections 9(1)(c) and 9(1A)

IN 23

Estimated assessments (foreign funds or assets)

Withdrawn with effect from 1 October 2012
Income Tax Act, 1962Section 78(1A), (1B) and (1C)
IN 24
(Issue 5)
Public benefit organisations: Partial taxationIncome Tax Act, 1962Section 10(1)(cN)
IN 25
(Issue 3)
Resident: Definition in relation to a natural person; application of the physical presence test in the year of death or insolvencyIncome Tax Act, 1962Section 1 definition of “resident”
IN 26Taxation of CCMA and Labour Court awards to employees and former employeesIncome Tax Act, 1962Sections 1, 7A(3A),
IN 27Personal liability of employers, representative employers, shareholders and directors for outstanding employees’ taxIncome Tax Act, 1962Fourth Schedule
IN 28
(Issue 3)
Deductions: Home office expenses incurred by persons in employment or persons holding an officeIncome Tax Act, 1962Sections 11(a), 11(d) 23(b) and 23(m)
IN 29
(Issue 2)
Farming operations: Equalised rates of taxIncome Tax Act, 1962Section 5(10) and paragraph 19 of the First Schedule
IN 30
(Issue 3)
The supply of movable goods as contemplated in
section 11(1)(a)(i) read with paragraph (a) of the definition of “exported” and the corresponding documentary proof
Value-Added Tax Act, 1991Section 1(1),  paragraph (a) of the definition of “exported” in section 11(1)(a)(i) and section 11(3)
IN 31
(Issue 4)
Documentary proof required for the zero-rating of goods and servicesValue-Added Tax Act, 1991Section 11(3) read with section 11(1) and (2)
IN 32
Public benefit organisations (PBOs): Investments
Withdrawn with effect from 1 April 2007
Income Tax Act, 1962Section 30(3)(b)(ii)(cc)
IN 33
(Issue 5)
Assessed losses: Companies: The “trade” and “income from trade” requirementsIncome Tax Act, 1962Section 20(1)(a)
IN 34
(Issue 2)
Exemption from income tax: Remuneration derived by a person as an officer or crew member of a shipIncome Tax Act, 1962Section 10(1)(o)(i)
IN 35
(Issue 5)
Employees’ tax: Personal service providers and labour brokersIncome Tax Act, 1962Paragraphs 1, 2(1A) and 2(5) of the Fourth Schedule and section 23(k)
IN 36
Scope and impact of section 76I upon written statements issued by the Commissioner prior to 1 October 2006
Withdrawn with effect from 8 February 2013
Income Tax Act, 1962Section 76I
IN 37
Procedures for requesting binding effect in respect of written statements issued by the Commissioner prior to 1 October 2006
Withdrawn with effect from 8 February 2013
Income Tax Act, 1962Section 76I(4) and (5)
IN 38
Application and cost recovery fees for binding private rulings
Withdrawn with effect from 8 February 2013 – refer to Public Notice 102 of 8 February 2013
Income Tax Act, 1962Section 76F
IN 39
(Issue 3)
VAT treatment of public authorities and grantsValue-Added Tax Act, 1991Sections 1(1), 8, 11, 16, 18 and 23
IN 40
(Issue 3)
VAT treatment of the supply of goods and/or services to and/or from a Customs Controlled Area of an Industrial Development ZoneValue-Added Tax Act, 1991Sections 1, 7, 8, 9, 10, 11, 13 and 18; item 498.00 in paragraph 8 of Schedule 1

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