Legal Counsel – Binding General Rulings 41–60

19 April 2023 – Employment Tax Incentive Act, 2013: Binding General Rulings

  • Binding General Ruling 47 (Issue 2) – Meaning of “month” in the definition of “monthly remuneration” and section 6(g) for employers remunerating employees on a weekly or fortnightly
  • Binding General Ruling 44 (Issue 2) – Meaning of 160 hours for purposes of section 4(1)(b)

Source: SARS Tariffs
Legal Counsel – Binding General Rulings 41–60