Section 24C: Indicators regarding the certainty of the incurral of future expenditure
Section 24C of the Income Tax Act No. 58 of 1962 provides for a deduction of future expenditure that will be incurred by the taxpayer in the performance of his obligations under a contract from which the taxpayer derived income. The objective of this article is to compile a list of indicators demons...
Main Authors: | Lizelle Calitz, Linda van Zyl |
---|---|
Format: | Article |
Language: | English |
Published: |
AOSIS
2016-03-01
|
Series: | Journal of Economic and Financial Sciences |
Subjects: | |
Online Access: | https://jefjournal.org.za/index.php/jef/article/view/36 |
Similar Items
-
Grounds for allowing a tax deduction for employee share incentives / Herman van Dyk
by: Van Dyk, Herman
Published: (2015) -
Grounds for allowing a tax deduction for employee share incentives / Herman van Dyk
by: Van Dyk, Herman
Published: (2015) -
Les principes applicables à la déductibilité des charges en fiscalité des entreprises : approche comparée France et Turquie
by: Karatas, Neslihan
Published: (2013) -
Liability of partners of foreign partnerships for tax arrears based on Article 115 § 1 of the Tax Ordinance
by: Wiktor Podsiadło
Published: (2020-06-01) -
Features of the Organization of Accounting and Tax Accounting and Auditing at Warranty Repairs
by: Mardus Nataliia Yu., et al.
Published: (2016-08-01)