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Interpretation Note No. 95 (Issue 3)

This webinar on demand is part of a series of webinars. Click here to read more

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Overview

Stay informed about the latest developments in the South African tax landscape with our monthly SARS and Tax Update. This month, we focused on:

• Coronation Investment Management SA (Pty) Ltd v CSARS: This case involved a Constitutional Court judgment on section 9D of the Income Tax Act, which deals with controlled foreign companies and foreign business establishments.
• SARS Documents and Notices:
  • Latest news on the 2024 filing season, including important legislation changes.
  • Interpretation Note No. 95 (Issue 3): Deduction for energy efficiency savings (section 12L).
  • Binding General Ruling 20 (Issue 4): Meaning of "substantially the whole".
  • Guide on Income Tax and the Individual (2023/24).
  • Guide on the Determination of Medical Tax Credits (Issue 16).

The Monthly SARS and Tax Update webinars offered a practical approach to help you understand how these changes and developments might affect your practice, allowing you to maximise your service offerings and impress your clients.

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Competencies Developed in this Webinar

• Updated with important and current changes in tax legislation and SARS practice.

• Competent in applying the key aspects of new SARS documents published (i.e., binding rulings, interpretation notes, SARS guides/notices, etc.).

• Competent in advising clients about the impact of the latest tax amendments on their tax compliance and planning opportunities.

• Able to train their staff to prepare SARS-compliant tax returns considering the latest amendments and SARS practice.

• Informed about topics to include in a client communique to alert clients about recent developments impacting their tax compliance and planning opportunities.

• Competent in revising the tax planning strategy of clients.