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|
|Sections 104, 106 and 107||Exercise of discretion in case of late objection and appeal|