Synopsis - Issue for the month of March 2014
That, one might imagine, should be an easy question to answer – after all, what does the Income Tax Act 58 of 1962 say in regard to the date on which statutory provisions for the imposition of a withholding tax on interest come into effect?
In this issue:
- Does South Africa currently have a withholding tax on interest?
- Challenging a refusal by SARS to grant or renew a tax clearance certificate
- The Supreme Court of Appeal speaks on the apportionment of expenditure into deductible and
- non-deductible components
- SARS Watch