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Category: SARS Indirect Taxes Interpretation Notes

Interpretation Note 52 (IN52) – Approval to end a tax period on a day other than the last day of a month

Posted on October 27, 2018November 11, 2018 by admin_kmos
Posted in Interpretation Note 52 (IN52) (v3) - Approval to end a tax period on a day other than the last day of a month

Interpretation Note 57 (IN57) – Sale of an enterprise or part thereof as a going concern

Posted on October 27, 2018December 8, 2018 by admin_kmos
Posted in Interpretation Note 57 (IN57) - Sale of an enterprise or part thereof as a going concern

Interpretation Note 61 (IN61) – Remission of interest in terms of section 39(7)(a)

Posted on October 27, 2018November 11, 2018 by admin_kmos
Posted in Interpretation Note 61 (IN61) - Remission of interest in terms of section 39(7)(a)

Interpretation Note 70 (IN70) – Supplies made for no consideration

Posted on October 27, 2018December 8, 2018 by admin_kmos
Posted in Interpretation Note 70 (IN70) (v2) - Supplies made for no consideration

Interpretation Note 81 (IN81) – The supply of goods and services by professional hunters and taxidermists to non-residents

Posted on October 27, 2018December 8, 2018 by admin_kmos
Posted in Interpretation Note 81 (IN81) (v2) - The supply of goods and services by professional hunters and taxidermists to non-residents

Interpretation Note 82 (IN82) – Input tax on motor cars

Posted on October 27, 2018November 10, 2018 by admin_kmos
Posted in Interpretation Note 82 (IN82) - Input tax on motor cars

Interpretation Note 83 (IN83) (v3) – Application of sections 20(7) and 21(5)

Posted on October 27, 2018October 26, 2024 by admin_kmos
Posted in Interpretation Note 83 (IN83) (v3) - Application of sections 20(7) and 21(5)

Interpretation Note 85 (IN85) – The Master Currency case and the zero-rating of supplies made to non-residents

Posted on October 27, 2018December 8, 2018 by admin_kmos
Posted in Interpretation Note 85 (IN85) - The Master Currency case and the zero-rating of supplies made to non-residents

Interpretation Note 84 (IN84) – The value-added tax treatment of bets

Posted on October 27, 2018December 8, 2018 by admin_kmos
Posted in Interpretation Note 84 (IN84) - The value-added tax treatment of bets

Interpretation Note 92 (IN92) – Documentary proof prescribed by the Commissioner

Posted on October 27, 2018December 8, 2018 by admin_kmos
Posted in Interpretation Note 92 (IN92) - Documentary proof prescribed by the Commissioner

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