New ADR1 and ADR2 forms has been issued
The manual ADR1 and ADR2 forms relating to disputes for other tax types and for specified CIT and VAT exceptions have now been replaced with new online forms.
Alert 58
In this week's alert:
* Tax Practitioner Connect Newsletter
* Taxation of Farming Operations
* Multilateral Mutual Administrative Assistance
* Treasury – Public notices
* SARS - Disputes
* Tax Practitioner Connect Newsletter
* Taxation of Farming Operations
* Multilateral Mutual Administrative Assistance
* Treasury – Public notices
* SARS - Disputes
Particulars that a tax invoice must contain
A Public Notice has been issued in respect of section 20(5B) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991) (“VAT Act”) prescribing the particulars that a tax invoice must contain for supplies made by electronic service provider.
Multilateral Mutual Administrative Assistance
The Multilateral African Tax Administration Forum Agreement on Mutual Assistance in Tax Matters has been published in the Government Gazette on 23 September 2022.
Taxation of Farming Operations
SARS has issued a draft Guide on the Taxation of Farming Operations on 22 September 2022. This is a general guide regarding the taxation of farming operations in South Africa. The main aim of the guide is to highlight the direct tax consequences for persons conducting such operations.
Tax Practitioner Connect Newsletter
The latest Tax Practitioner newsletter (issue 36) has been published and deals with topics including the SARS tax practitioner readiness programme, tax practitioners as registered representatives for deceased estates and important dates for provisional taxpayers.