Interpretation Note 131 (IN131) – Exemption of income relating to South African ships used in international shipping (Section 12Q) Posted on June 7, 2024 by admin_kmos
Interpretation Note 130 (IN130) – Exemption for international aid received or accrued under an official development assistance agreement (Section 10(1)(yA)) Posted on July 7, 2023 by admin_kmos
Interpretation Note 129 (IN129) – Understatement penalty: Meaning of “maximum tax rate applicable to the taxpayer” (Section 222(5) of TAA) Posted on June 2, 2023 by admin_kmos
Interpretation Note 128 (IN128) – Definition of “associated enterprise” (Section 31) Posted on May 4, 2023 by admin_kmos
Interpretation Note 127 (IN127) – Determination of the taxable income of certain persons from international transactions: Intra-group loans (Section 31) Posted on January 30, 2023 by admin_kmos
Interpretation Note 126 (IN126) – Extraordinary dividends treated as income or proceeds on the disposal of certain shares (Section 22B, paragraph 43A of the Eighth Schedule) Posted on December 28, 2022January 30, 2023 by admin_kmos
Interpretation Note 125 (IN125) – Associations: Funding requirement (Section 30B(2)(b)(ix)) Posted on November 23, 2022 by admin_kmos
Interpretation Note 22 (IN22) (v5) – Transfer duty exemption: Public benefit organisations, institutions, boards or bodies (Sections Sections 9(1)(c), 9(1A) of TDA) Posted on October 24, 2022 by admin_kmos
Interpretation Note 124 (IN124) – Public benefit organisations: Provision of residential care for retired persons (Paragraph 3(c) of Part I of Ninth Schedule) Posted on October 24, 2022 by admin_kmos
Interpretation Note 123 (IN123) – Effect on the date of issue of a share arising from a change in the redemption features (Section 8E) Posted on October 24, 2022 by admin_kmos