Interpretation Note 27 (IN27) – Personal liability of employers, representative, employers, shareholders and directors for outstanding employees’ tax Posted on November 20, 2016January 14, 2017 by admin_kmos
Interpretation Note 26 (IN26) – Taxation of CCMA and Labour Court awards to employees and former employees Posted on November 20, 2016January 14, 2017 by admin_kmos
Interpretation Note 25 (IN25) – Resident: definition in relation to a natural person – application of the physical presence test in the year of death or insolvency Posted on November 20, 2016January 14, 2017 by admin_kmos
Interpretation Note 24 (IN24) – Public Benefit Organisations (PBOs) – trading rules – partial taxation of trading receipts Posted on November 20, 2016January 14, 2017 by admin_kmos
Interpretation Note 20 (IN20) (v9) – Additional deduction for Learnership Allowance Posted on November 20, 2016August 13, 2025 by admin_kmos
Interpretation Note 19 (IN19) (v6) – Year of assessment of natural persons and trusts: accounts accepted to a date other than the last day of February Posted on November 20, 2016August 13, 2025 by admin_kmos
Interpretation Note 18 (IN18) (v5) – Rebate or deduction for foreign taxes on income Posted on November 20, 2016December 28, 2022 by admin_kmos
Interpretation Note 17 (IN17) – Employees tax: independent contractors Posted on November 20, 2016January 14, 2017 by admin_kmos
Interpretation Note 15 (IN15) (v6) – Exercise of discretion to extend the period to lodge an objection or appeal (Sections 104, 107 of ITA) Posted on November 20, 2016October 26, 2024 by admin_kmos
Interpretation Note 14 (IN14) – Allowances, advances and reimbursements Posted on November 20, 2016January 14, 2017 by admin_kmos