Category: SARS Income Tax Interpretation Notes
Interpretation Note 115 (IN115) – Withholding tax on interest (Sections 50A to 50H)
Interpretation Note 116 (IN116) – Withholding tax on royalties (Sections 49A to 49H)
Interpretation Note 117 (IN117) – Taxation of the receipt of deposits (“Gross income” definition)
Interpretation Note 16 (IN16) – Exemption from Income Tax: Foreign Employment Income
Interpretation Note 113 (IN113) – Apportionment of surplus and minimum benefit requirements (“Pension fund” definition, “provident fund” definition, paragraph 2C of Second Schedule)
Interpretation Note 112 (IN112) – Section 18A: Audit certificate
Interpretation Note 112 (IN112) – Section 18A: Audit certificate