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These Interpretation Notes are issued in terms of the Tax Administration Act, 2011.
Those issued under any of the other tax laws are on Interpretation Notes.
| IN Number | Legislative References | Subject |
|---|---|---|
| IN 129 | Section 222(5) | Understatement penalty: Meaning of “maximum tax rate applicable to the taxpayer” |
| IN 68 | Chapter 12 and Schedule 1 | Provisions of the Tax Administration Act, 2011, that did not commence on 1 October 2012 under Proclamation No. 51 of 2012 |
| IN 15 (Issue 6) |
Sections 104 and 107 | Exercise of discretion to extend the period to lodge an objection or appeal |
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