The taxpayer approached the court on an urgent basis for orders permitting it to submit an income tax return for the period 1 April 2009 to 31 December 2009. Coupled with the main relief were requests that SARS was to provide the applicant with a tax clearance certificate and cease all collection steps in respect of the applicant’s 2019 tax year.
An updated version (issue 3) of Interpretation Note 28, relating to the deduction of home office expenses incurred by persons in employment or persons holding an office, has been issued by SARS to replace the previous version (issue 2). This alert reiterates some of the main aspects applying to home office expense deductions, based on the updated interpretation note 28.
The latest Tax Practitioner newsletter (issue 30) has been published and deals with a few topics including the recent national budget, SARS’ comments on the revised revenue estimate as well as SARS’s presentation to Parliament in respect of Budget 2022.
This website uses cookies.
Some of these cookies are necessary, while others help us analyse our traffic, serve advertising and deliver customised experiences for you.
For more information on the cookies we use, please refer to our Privacy Policy.
This website cannot function properly without these cookies.
Analytical cookies help us enhance our website by collecting information on its usage.
We use marketing cookies to increase the relevancy of our advertising campaigns.