Discription

Published annually, this invaluable two-part (Volumes 1 and 2) reference work provides the content and tools you need to negotiate the complex tax landscape with confidence. The 2023 edition incorporates all promulgated legislative changes, as well as amendments envisaged in the 2022 Amendment Bills, as at 1 January 2023. Juta’s Prelex and Pendlex present a comprehensive view of all tax legislation for enhanced legal research. The Other tax Acts (extracts) section includes extracts from earlier Amendment Acts that are still in operation, as well as the 2020 Covid-related Acts, as amended. A useful digest of tax cases from 2007 to 2022 is also included. Furthermore, the Tax in Practice aids allow readers to easily navigate content within the different tax Acts. All secondary legislation, as well as supplementary material such as SARS General and Practice Notes, SARS Interpretation Notes and Binding Rulings have been incorporated in Volume 2.