SARS-General3

Legal council guides, interpretation notes and rulings issued

18 August 2022

Income tax guides

  • Basic guide to section 18A approval (Issue 4. You can find the guide here.
  • Guide to building allowances (Issue 2). You can find the guide here.

Interpretation Notes

  • Interpretation Note 122 – Public benefit activity: Bid to host or hosting of any international event
  • Interpretation Note 75 (Issue 4) – Exclusion of certain companies and shares from a “group of companies” as defined in section 41

You can access the SARS Interpretation Notes here.

Binding Private Rulings

 BPR 376 on Corporate restructuring, read here.

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