SAICA submission on Draft IN 91 – Concession or compromise of a debt
Overview
SAICA comments on the Draft Interpretation Note 91
providing 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.
| Author | David Warneke - Chairperson: SAICA National Tax Committee Dr Sharon Smulders - SAICA Project Director: Tax Advocacy |
|---|---|
| Division | Tax |
| Categories | Tax |
| Date | 5 February 2021 |
| File |