Silke: South African Income Tax 2023
Madeleine Stiglingh
v
Preface
The objective of the authors and publishers ofSilke: SA Income Taxis to provide a book that sim-
plifies the understanding and application of tax legislation in a South African context for both students
and general practitioners.
This is the 25th edition of the book. This edition is upto date with the amendments that were issued in
Bill format or that were promulgated during 2022. As far as income tax is concerned, most of the
amendments apply to the 2022year of assessment, that is, years of assessment ending on 28 Feb-
ruary2023forpersonsotherthancompanies,andfinancialyearsendingduringtheperiodof
12 months ending on 31 March 2023for companies. Nevertheless, some amendments may have
other effective dates.
In this edition we again attempt to assist the students preparing for the qualifying examination of
chartered accountants. All the discussions in the book that fall outside the 2024syllabus of the Initial
Test of Competence (ITC) are shaded in the headings of the relevant paragraphs. We have also
included a new chapter, chapter 35, that is aligned with the tax morality, strategy and risk manage-
ment competencies of the SAICA 2025 Competency Framework.Students preparing for the Tax
Professional qualification should, however, still include the shaded sections in their preparation.
This edition is, again, a collaborative effort by several authors and co-workers. The task of producing
a book of this natureso early is made so much more difficult by the fact that the amending legislation
is, regrettably, not only becoming increasingly complex, but is promulgated so late in the year.
Preface
The objective of the authors and publishers ofSilke: SA Income Taxis to provide a book that sim-
plifies the understanding and application of tax legislation in a South African context for both students
and general practitioners.
This is the 25th edition of the book. This edition is upto date with the amendments that were issued in
Bill format or that were promulgated during 2022. As far as income tax is concerned, most of the
amendments apply to the 2022year of assessment, that is, years of assessment ending on 28 Feb-
ruary2023forpersonsotherthancompanies,andfinancialyearsendingduringtheperiodof
12 months ending on 31 March 2023for companies. Nevertheless, some amendments may have
other effective dates.
In this edition we again attempt to assist the students preparing for the qualifying examination of
chartered accountants. All the discussions in the book that fall outside the 2024syllabus of the Initial
Test of Competence (ITC) are shaded in the headings of the relevant paragraphs. We have also
included a new chapter, chapter 35, that is aligned with the tax morality, strategy and risk manage-
ment competencies of the SAICA 2025 Competency Framework.Students preparing for the Tax
Professional qualification should, however, still include the shaded sections in their preparation.
This edition is, again, a collaborative effort by several authors and co-workers. The task of producing
a book of this natureso early is made so much more difficult by the fact that the amending legislation
is, regrettably, not only becoming increasingly complex, but is promulgated so late in the year.
Рік:
2023
Видання:
25th
Видавництво:
LexisNexis
Мова:
english
Сторінки:
1307
ISBN 10:
1776174763
ISBN 13:
9781776174768
Файл:
PDF, 21.36 MB
IPFS:
,
english, 2023
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