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Category: SARS Income Tax Interpretation Notes

Interpretation Note 89 (IN89) – Maintenance orders and the tax-on-tax principle

Posted on July 9, 2017July 9, 2017 by admin_kmos
Posted in Interpretation Note 89 (IN89) - Maintenance orders and the tax-on-tax principle

Interpretation Note 88 (IN88) – Tax deduction for amounts refunded

Posted on July 9, 2017July 9, 2017 by admin_kmos
Posted in Interpretation Note 88 (IN88) - Tax deduction for amounts refunded

Interpretation Note 87 (IN87) – Headquarter companies

Posted on July 9, 2017November 8, 2017 by admin_kmos
Posted in Interpretation Note 87 (IN87) (v3) - Headquarter companies

Interpretation Note 86 (IN86) – Additional investment and training allowance for industrial policy projects

Posted on July 9, 2017July 9, 2017 by admin_kmos
Posted in Interpretation Note 86 (IN86) (v3) - Additional investment and training allowance for industrial policy projects

Interpretation Note 80 (IN80) – Income tax treatment of stolen money

Posted on November 20, 2016January 14, 2017 by admin_kmos
Posted in Interpretation Note 80 (IN80) - Income Tax Treatment of Stolen Money

Interpretation Note 79 (IN79) – Produce held by nursery operators

Posted on November 20, 2016January 14, 2017 by admin_kmos
Posted in Interpretation Note 79 (IN79) (v3) - Produce Held By Nursery Operations

Interpretation Note 78 (IN78) – Allowance for future expenditure on contracts

Posted on November 20, 2016January 14, 2017 by admin_kmos
Posted in Interpretation Note 78 ((IN78) - Allowance for Future Expenditure on Contracts

Interpretation Note 77 (IN77) – Taxable benefit: use of employer-provided telephone or computer equipment or employer-funded telecommunication services

Posted on November 20, 2016January 14, 2017 by admin_kmos
Posted in Interpretation Note 77 (IN77) - Taxable Benefit - Employer-Provided Telephone or Computer Equipment

Interpretation Note 76 (IN76) – Tax treatment of tips for recipients, employers and patrons

Posted on November 20, 2016January 14, 2017 by admin_kmos
Posted in Interpretation Note 76 (IN76) - Tax Treatment of Tips for Receipts - Employer's Patrons

Interpretation Note 75 (IN75) (v4) – Exclusion of Certain Companies and Shares from Group of Companies (Section 41)

Posted on November 20, 2016September 23, 2022 by admin_kmos
Posted in Interpretation Note 75 (IN75) (v4) - Exclusion of Certain Companies and Shares from Group of Companies (Section 41)

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