Interpretation Notes - South African Revenue Service

These Interpretation Notes are issued in terms of the Tax Administration Act, 2011.

Those issued under any of the other tax laws are on: Interpretation Notes

IN Number	Legislative References	Subject
IN 15 (Issue 3)	Sections 104, 106 and 107	Exercise of discretion in case of late objection and appeal
IN 68	Chapter 12 and Schedule 1	Provisions of the Tax Administration Act, 2011, that did not commence on 1 October 2012 under Proclamation No. 51 of 2012

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