In this Tax Court case, the taxpayer filed for an order against SARS for failure to deliver its rule 31 statement timeously, while SARS submitted a counter application for condonation and the determination of a further period for delivery of the statement.
SARS has issued an updated guide on how to complete the income tax return (ITR14) for companies to include clarity on the financial year-end and financial statements required.
SARS has issued a document on 22 February 2022 which answers frequently asked questions in respect of insolvent estates of individuals.
This tax alert is in respect of the additional channel which was added by SARS on e-Filing, to assist taxpayers who want to inform SARS when they ceased to be a tax resident of South Africa.
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