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- Show All
Concession or compromise of a debt
- 28 July 2022
- Individuals Tax
- SARS
SARS issued a revised Interpretation Note 91 (issue 2) on 22 July 2022. The note provides guidance on the interpretation and application of section 19 and paragraph 12A which deal with the concession or compromise of debt in respect of years of assessment commencing on or after 1 January 2018. The Note does not address section 22 of the VAT Act dealing with irrecoverable debt.
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