SAICA submission to SARS on the Draft Interpretation Note 59 (Issue 2): Tax treatment of the receipt/accrual of government grants
Overview
SAICA comments on the draft Interpretation Note providing an update on the tax consequences of the receipt and accrual of government grants; the exemptions from normal tax applicable to government grants; and anti-double-dipping rules applicable to expenditure funded by such grants.
| Author | Dr Sharon Smulders - SAICA Project Director: Tax Advocacy Piet Nel - SAICA Professional Development |
|---|---|
| Division | Tax |
| Categories | Tax |
| Date | 23 April 2021 |
| File |