SARS Interpretation Note 17: When will an employer be liable for employees’ tax in respect of an independent contractor?
s26superu2019-04-02T06:16:41+02:00Provided By Cliffe Dekker Hofmeyr By Jerome Brink and Aadil Patel
The South African Revenue Service (SARS) has published an updated Interpretation Note 17 (Interpretation Note) on how to determine whether a person is an independent contractor for employees’ tax purposes. The Fourth Schedule to the Income Tax Act, No 58 of 1962 (Act), [more…]
The South African Revenue Services says it will be engaging with the industry stakeholders through regional roadshows on the implementation of the Sugary Beverages Levy (SBL) which will come to effect from April 1, 2018.