Search Results for: duties/page/2/%7B%7B%20data.originalImageURL%20%7D%7D – Page 7

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Tax Practitioner Connect Issue 23 (6 August 2021)

[…] Income Tax (ITR12)” Select the appropriate year and click on “Request Return” Once you have selected the required return and it is generated, the Income tax Work Page will be displayed. By clicking on the “My tax return (ITR12)” link you will be presented with an editable declaration for the selected tax period. On […]

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Public Notices

[…] 27 June 2014 GG 37778 Notice 509 Returns to be submitted by third parties in terms of section 26 Notice 509   Note: Refer to the dedicated page for Automatic Exchange of Information  27 June 2014 27 June 2014 GG 37778 Notice 508 Duty to keep the records, books of account or documents in terms […]

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VAT Notices

The Government Notices on this page have been issued in terms of the Value-Added Tax Act, 1991, and have been arranged in the year they have been published. The navigation pane above can be used to locate Notices published in terms of any of the other tax Acts. Where the implementation date differs from […]

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Rule Amendments

[…] are made available for ease of reference. These documents must be read subject to the Rule Amendment Notices published in the Government Gazette. Note: Forms published under this landing  page are as per the Government Gazette in which they appear, thus providing a historic account of amendments per form. The most updated forms, which taxpayers should use unless they […]

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Binding General Rulings Archive

The Binding General Rulings (BGRs) on this page are older versions of the existing ones, which had been either replaced or withdrawn. They are intended for research and reference purposes only and should not be relied on to make decisions on current legislation. Binding General Rulings that are still in operation can be found […]

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General

[…] guide was initially published or updated, and all the guides on this page are still valid until they are either replaced or withdrawn. Guide for tax rates/ duties/levies (Issue 16) 24 August 2023 Guide on the taxation of professional sports clubs and players (Issue 2)                      21 October 2020 Manual on the Promotion of […]

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Transfer Duty

[…] in the practical interpretation and application of the requirements set by law. Note: The dates in the last column indicate when a particular guide was initially published or updated, and all the guides on this page are still valid until they are either replaced or withdrawn. Transfer Duty Guide (Issue 6) 25 July 2023 New!

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Interpretation Notes Archive

The Interpretation Notes (INs) on this page are older versions of the existing ones, which had been either replaced or withdrawn. They are intended for research and reference purposes only and should not be relied on to make decisions on current legislation. Interpretation Notes that are still in operation can be found under Interpretation and Rulings […]

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Constitutional court decision on duty-free purchases

[…] manipulation of the tax and Customs system, and, in doing so, SARS will act within the parameters of the law and with utmost regard to the Constitutional duties that we willingly endorse. For more information please contact [email protected] The Retailers sought an order declaring section 75(15)(a)(i)(bb) of the Customs and Excise Act 91 of […]

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