Interpretation Note 109 (IN109) (v2) – Lease premiums (Paragraph (g) of definition of “gross income”, section 11(f), section 11(h)) Posted on March 20, 2019September 2, 2023 by admin_kmos
Interpretation Note 110 (IN110) (v2) – Leasehold improvements (Paragraph (h) of definition of “gross income”, section 11(g), section 11(h)) Posted on March 20, 2019September 2, 2023 by admin_kmos
Interpretation Note 111 (IN111) – No-value provision in respect of the rendering of transport services by any employer (Paragraph 10(2)(b) of Seventh Schedule) Posted on March 20, 2019 by admin_kmos
Interpretation Note 101 (IN101) – Section 24I – Gains or losses on foreign exchange transactions Posted on October 9, 2018November 3, 2018 by admin_kmos
Interpretation Note 102 (IN102) (v2) – Classification of risk policy and the once-off election to transfer certain policies or classes of policies issued before 2016 to the risk policy fund Posted on October 9, 2018May 27, 2022 by admin_kmos
Interpretation Note 104 (IN104) – Exemption – Foreign pensions and transfers Posted on October 9, 2018November 3, 2018 by admin_kmos
Interpretation Note 98 (IN98) (v2) – Public benefit organisations: The provision of funds, assets or other resources to any association of persons Posted on May 31, 2018August 28, 2024 by admin_kmos
Interpretation Note 97 (IN97) (v3) – Taxation of REITs and controlled companies Posted on May 31, 2018July 27, 2022 by admin_kmos
Interpretation Note 96 (IN96) – Exemption from income tax: Remuneration derived by a person as an officer or crew member of a South African ship Posted on May 31, 2018June 29, 2018 by admin_kmos