Visit the national COVID-19 Online Resource and News Portal at or see SARS COVID-19 news items and tax relief measures here.

IN 21 – 40

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 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. The Notes will be amended when necessary in line with policy developments and changes in legislation.​
​NumberSubject​Applicable Legislation ​
IN 21​The applicability of the regional establishment levy to dividends receivable by a holding companyRegional Services Councils Act, 1985​​Section 1 definition of “enterprise”; section 12(1) and (1A)​
IN 22
(Issue 4)
​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Withdrawn with effect from 1 October 2012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, 1962​Section 78(1A), (1B) and (1C)​
IN 24
(Issue 4)
​Public benefit organisations: Trading rules – Partial taxation of trading receipts​​​Income 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, 1962​Section 1 definition of “resident”
IN 26​Taxation of CCMA and Labour Court awards to employees and former employees​Income Tax Act, 1962Sections 1, 7A(3A),
IN 27​Personal liability of employers, representative employers, shareholders and directors for outstanding employees’ taxIncome Tax Act, 1962​Fourth Schedule​
IN 28
(Issue 2)
​Deductions: Home office expenses incurred by persons in employment or persons holding an officeIncome Tax Act, 1962​Sections 11(a), 23(b) and (m)​
IN 29
(Issue 2)
​Farming operations: Equalised rates of tax​​Income Tax Act, 1962​​Section 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, 1991​Section 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 services​Value-Added Tax Act, 1991​​Section 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, 1962​​Section 30(3)(b)(ii)(cc)
​IN 33
(Issue 5)
​Assessed losses: Companies: The “trade” and “income from trade” requirements​Income 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 ship​​Income Tax Act, 1962​Section 10(1)(o)(i)
IN 35
(Issue 4)​
​Employees’ tax: Personal service providers and labour brokersIncome Tax Act, 1962​Paragraphs 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, 1962​Section 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, 1962​Section 76F
IN 39
(Issue 3)
​VAT treatment of public authorities and grants​Value-Added Tax Act, 1991​Sections 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 Zone​Value-Added Tax Act, 1991Sections 1, 7, 8, 9, 10, 11, 13 and 18; item 498.00 in paragraph 8 of Schedule 1​

Table of Contents

Last Updated:

Share on facebook
Share on twitter
Share on linkedin
Share on email
Share on print