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IntR-IN-2020-12-Arc-12 – IN 97 (Issue1) Taxation of REITs and controlled companies 18 November 2020

[…] DUTY ACT ; AND SECTIONS 2, 7(1)( a), 12( a) AND 17(1) OF THE VALUE -ADDED TAX ACT SUBJECT : TAXATION OF REITs AND CONTROLLED COMPANIES CONTENTS PAGE Preamble ……………………………………………………………… ………………………………………………………… 3 1. Purpose ……………………………………………………………… ………………………………………………. 4 2. Background ……………………………………………………………… ………………………………………….. 4 3.The law ……………………………………………………………… …………………… ………………………….. 5 4. Application o f the law […]

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IntR-IN-2020-12-Arc-12-IN-97-Issue1-Taxation-of-REITs-and-controlled-companies-18-November-2020

[…] DUTY ACT ; AND SECTIONS 2, 7(1)( a), 12( a) AND 17(1) OF THE VALUE -ADDED TAX ACT SUBJECT : TAXATION OF REITs AND CONTROLLED COMPANIES CONTENTS PAGE Preamble ……………………………………………………………… ………………………………………………………… 3 1. Purpose ……………………………………………………………… ………………………………………………. 4 2. Background ……………………………………………………………… ………………………………………….. 4 3.The law ……………………………………………………………… …………………… ………………………….. 5 4. Application o f the law […]

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LAPD-TAdm-G01 – Short Guide to the Tax Administration Act 2011

[…] with law that is too technical and therefore difficult to un derstand and comply with. The Act seeks to promote a better balance between the powers and duties of SARS and the rights and obligations of taxpayers and to make this relationship more transparent. This balance will greatly contribute to the equity and fairness […]

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LAPD-IntR-IN-2017-03 – IN97 Taxation of REITs and controlled companies

[…] : INCOME TAX ACT 58 OF 1962 SECTION : SECTION S 1(1) – DEFINITION OF “REIT” AND 25BB SUBJECT : TAXATION OF REITs AND CONTROLLED COMPANIES CONTENTS PAGE Preamble ………………………………………………………………………………………………………………………… 3 1. Purpose ………………………………………………………………………………………………………………. 4 2. Background ………………………………………………………………………………………………………….. 4 3. The law ……………………………………………………………………………………………………………….. 5 4. Application of the law …………………………………………………………………………………………….. 5 4.1 General requirements […]

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SE-OIL-04-M01 – Completion of DA 160 – External Manual

[…] Customs and Excise W arehouse RAF Road Accident Fund Levy SACU Southern Africa Customs Union SARS South African Revenue Service Schedule 6 Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy SOP Standard Operating Procedure SOS Special Storage Warehouse Vis Major An Act of God VM Manufacturing Warehouse 6 DOCUMENT MANAGEM ENT […]

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SARS-AR-03 – Annual Report 2000-2001

[…] control of in-transit cargo. A Warehouse Inventory Management System is being developed which will result in a perpetual inventory system that will provide information on goods and duties within bonded warehouses.This will effectively reduce the time staff need to spend on inspections, allowing SARS to focus on enforcement. SARS will introduce an Accredited Client […]

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LAPD-LPrep-Draft-2016-41 – Draft IN Taxation of REITs and Controlled companies

[…] TRANSFER DUTY ACT ; AND SECTIONS 2, 7(1)( a) AND 12( a) OF THE VALUE -ADDED TAX ACT SUBJECT : TAXATION OF REITs AND CONTROLLED COMPANIES CONTENTS PAGE Preamble ………………………………………………………………………………………………………………………… 3 1. Purpose ………………………………………………………………………………………………………………. 4 2. Background ………………………………………………………………………………………………………….. 4 3. The law ……………………………………………………………………………………………………………….. 5 4. Application of the law …………………………………………………………………………………………….. 5 4.1 General requirements […]

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LAPD-VAT-G02 – VAT 404 Guide for Vendors

[…] ormation to this ef f ect must appear on any tax invoice issued in respect of a supply f alling within the ambit of the Regulations. The duties and responsibilities of the af f ected suppliers and recipients are prescribed in the Regulations and f urther explained in the associated Explanatory Memorandum. More inf […]

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SARS-AR-10 – Annual Report 2006-2007

[…] • Customs duty: Strong consumer spending and a more stable rand were linked to a growth in demand for imported products, which saw R23,7 billion in customs duties collected during the year – R497 million more than the original estimate. The combination of sustained economic growth, enhanced service and efficiency within SARS, and a […]

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