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Interpretation Notes

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 15
(Issue 3)
​Sections 104, 106 and 107 ​Exercise of discretion in case of late objection and appeal
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

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