SARS has published BCR 079 which determines the tax consequences for former investors in one investment vehicle, who exchanged their participating shares for participating shares in another, who now wish to cancel the original share exchange and to be restored to the position they would have been in, had the share exchange not happened.
The latest Tax Practitioner newsletter (issue 32) has been published and deals with a few topics including SARS’ new service charter, SARS’ annual performance plan, tax directives legislative changes implemented and more.
This draft interpretation note (“IN”) , published on 7 June 2022, provides guidance on when, due to non-compliance, a person may not register as a tax practitioner, and when SARS must deregister a registered tax practitioner, as well as the period of non-qualification for registration.
The 2022 Personal Income Tax Filing Season commences on 1 July 2022 and ends on 24 October 2022 for non-provisional taxpayers, 23 January 2023 for provisional taxpayers.
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