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Category: SARS Income Tax Interpretation Notes

Interpretation Note 104 (IN104) – ​Exemption – Foreign pensions and transfers

Posted on October 9, 2018November 3, 2018 by admin_kmos
Posted in Interpretation Note 104 (IN104) - ​Exemption – Foreign pensions and transfers

Interpretation Note 99 (IN99) – Unclaimed benefits

Posted on May 31, 2018June 29, 2018 by admin_kmos
Posted in Interpretation Note 99 (IN99) (v3) - Unclaimed benefits

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
Posted in Interpretation Note 98 (IN98) (v2) - Public benefit organisations: The provision of funds, assets or other resources to any association of persons

Interpretation Note 97 (IN97) (v3) – ​Taxation of REITs and controlled companies

Posted on May 31, 2018July 27, 2022 by admin_kmos
Posted in Interpretation Note 97 (IN97) (v3) - ​Taxation of REITs and controlled companies

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
Posted in Interpretation Note 96 (IN96) - Exemption from income tax: Remuneration derived by a person as an officer or crew member of a South African ship

Interpretation Note 95 (IN95) (v3) – Deduction for energy-efficient savings

Posted on July 9, 2017July 31, 2024 by admin_kmos
Posted in Interpretation Note 95 (IN95) (v3) - Deduction for energy-efficient savings

Interpretation Note 94 (IN94) – Contingent liabilities assumed in the acquisition of a going concern

Posted on July 9, 2017July 9, 2017 by admin_kmos
Posted in Interpretation Note 94 (IN94) - Contingent liabilities assumed in the acquisition of a going concern

Interpretation Note 93 (IN93) – Taxation of foreign dividends

Posted on July 9, 2017July 9, 2017 by admin_kmos
Posted in Interpretation Note 93 (IN93) (v3) - Taxation of foreign dividends

Interpretation Note 91 (IN91) (v2) – Reduction of debt

Posted on July 9, 2017July 27, 2022 by admin_kmos
Posted in Interpretation Note 91 (IN91) (v2) - Reduction of debt

Interpretation Note 90 (IN90) (v3) – Year of assessment company: Accounts accepted to date other than last day of financial year end

Posted on July 9, 2017August 13, 2025 by admin_kmos
Posted in Interpretation Note 90 (IN90) (v3) - Year of assessment company: Accounts accepted to date other than last day of financial year end

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