SAICA submission to SARS on the Draft Interpretation Note: Deductions in respect of improvements to land or buildings not owned by a taxpayer
Overview
SAICA comments on the draft Interpretation Note providing guidance on the interpretation of section 12N and section 12NA dealing with
allowances/deductions for improvements to land or buildings not owned by a taxpayer.
| Author | Dr Sharon Smulders - SAICA Project Director: Tax Advocacy Piet Nel - SAICA Professional Development |
|---|---|
| Division | Tax |
| Categories | Tax |
| Date | 30 April 2021 |
| File |