Notes on South African Income Tax 2022

Notes on South African Income Tax 2022

Description

The book contains detailed commentary and examples illustrating the existing and new tax law provisions. Our aim is to explain South African tax law in a simple and clear manner in order to save you time and help you understand both the existing and new tax law provisions easily. • The most notable tax law amendments for 2021 include changes to the following provisions: o New tax rates, rebates and medical tax credits o Controlled foreign company provisions o Learnership agreements sunset clause o Set off of assessed loss provisions o Limitation of interest deduction provisions

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