Legal Counsel Publications – Find a Guide – Value-Added Tax (VAT)
16 August 2023 – Value-Added Tax Act, 1991: Reference Guides VAT Rulings Process Reference Guide (Issue 2) VAT Section 72 Decisions Process Reference Guide (Issue 2) For ease of reference SARS has included examples of sanitised VAT rulings templates, which taxpayer’s may customise according to their affairs
Legal Counsel Archive – Interpretation Notes
16 August 2023 – Income Tax Act, 1962: The following Interpretation Notes were archived: Interpretation Note 110 – Leasehold improvements Interpretation Note 109 – Lease premiums Interpretation Note 107 – Deduction in respect of commercial buildings
Legal Counsel – Interpretation and Rulings – Interpretation Notes 101–120
16 August 2023 – Income Tax Act, 1962: The following Interpretation Notes were updated: Interpretation Note 110 (Issue 2) – Leasehold improvements Interpretation Note 109 (Issue 2) – Lease premiums Interpretation Note 107 (Issue 2) – Deduction in respect of commercial buildings
SARS Pinetown branch will open later
16 August 2023 – On Thursday, 17 August, the Pinetown branch will open later i.e. from 8:30 instead of 8:00 in the morning due to electrical maintenance by the Mall management. Our apologies for the inconvenience.
eBooking error message
16 August 2023 – We are aware of an issue being encountered by certain users, the message is ‘Failed to capture details’. Our teams are working on resolving the issue as soon as possible. Our apologies for the inconvenience.
