Tax In Brief | Issue 67

advance tax rulings

• BPR 367 | Employment Tax Incentive
  • This ruling determines that students in the proposed training programme are not "employees" as contemplated in the Employment Incentive Act, 2013 ("ETI Act") and that the applicant will not be entitled to claim an employment tax incentive in respect of any of them.
  • This is a ruling on the interpretation and application of -
    • Section 1(1) of the ETI Act - definitions of "employee", "qualifying employee" and "monthly remuneration";
    • Section 2 of the ETI Act; and
    • Section 6 of the ETI Act.
  • Find a copy of the ruling here.

SARS publications

• Several forms have already been converted from Adobe to HTML5 on eFiling and as of 25 June 2021, the following forms will also be available on the HTML5 platform (the submission process for which remains unchanged):
  • Deferment Maintenance (DFM01);