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Category: SARS Income Tax Interpretation Notes

Interpretation Note 63 (IN63) – Rules for the translation of amounts measured in foreign currencies

Posted on November 20, 2016January 14, 2017 by admin_kmos
Posted in Interpretation Note 63 (IN63) (v2) - Rules for the translation of amounts measured in foreign currencies other than exchange differences governed by section 24I and the Eighth Schedule

Interpretation Note 62 (IN62) – Broad-based employee share plan

Posted on November 20, 2016January 14, 2017 by admin_kmos
Posted in Interpretation Note 62 (IN62) - Broad Based Employee Share Plan

Interpretation Note 60 (IN60) – Loss on disposal of depreciable assets

Posted on November 20, 2016January 14, 2017 by admin_kmos
Posted in Interpretation Note 60 (IN60) (v2) - Loss - Disposal - Depreciable Assets

Interpretation Note 59 (IN59) (v3) – Tax implications of the receipt or accrual of government grants and government scrapping payments

Posted on November 20, 2016May 27, 2022 by admin_kmos
Posted in Interpretation Note 59 (IN59) (v3) - Tax Implications - Receipt - Accrual - Government Grants - Scrapping Payments

Interpretation Note 58 (IN58) (v3) – The ‘Brummeria case’ and the right to use loan capital interest-free

Posted on November 20, 2016June 10, 2022 by admin_kmos
Posted in Interpretation Note 58 (IN58) (v3) - Brummeria Case - Right of Use - Loan Capital - Interest Free

Interpretation Note 55 (IN55) – Taxation of directors and employees on vesting of equity instruments

Posted on November 20, 2016January 14, 2017 by admin_kmos
Posted in Interpretation Note 55 (IN55) (v2) - Taxation - Directors - Employees - Vesting Equity Instruments

Interpretation Note 54 (IN54) – Deductions: corrupt activities, fines and penalties

Posted on November 20, 2016January 14, 2017 by admin_kmos
Posted in Interpretation Note 54 (IN54) (v2) - Deductions - Corrupt Activities - Fines - Penalties

Interpretation Note 53 (IN53) (v4) – Limitation of allowances granted to lessors of affected assets

Posted on November 20, 2016March 8, 2025 by admin_kmos
Posted in Interpretation Note 53 (IN53) (v4) - Limitation - Allowances - Lessors - Affected Assets

Interpretation Note 51 (IN51) (v6) – Pre-trade expenditure and losses

Posted on November 20, 2016November 1, 2023 by admin_kmos
Posted in Interpretation Note 51 (IN51) (v6) - Pre-trade - Expenditure - Losses

Interpretation Note 50 (IN50) – deduction for scientific or technological research and development

Posted on November 20, 2016January 14, 2017 by admin_kmos
Posted in Interpretation Note 50 (IN50) - Deduction - Scientific - Technological - Research Development

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