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I roundup I acquiring business entities that might TAXATION otherwise be liquidated. These EDs propose financial reporting requirements SAICA’s National Tax Committee submissions that will ensure that these transactions are reported in a consistent and transparent SAICA made the following submissions to SARS/National Treasury during April/May 2009: manner, ensuring that governments remain accountable for their actions,” explains IPSASB Chairperson Mike Hathorn. Submission name Date submitted Deadline The issue of the exposure drafts is part SAICA Submission to SARS Draft VAT N/A 22 May 2009 of the IPSASB’s global convergence Interpretation Note s8(25) of the Act programme that will substantially converge SAICA Submission to SARS Call for International Public Sector Accounting comment Interpretation Note 35 N/A 15 May 2009 Standards (IPSASs) with International Personal Service Providers Financial Reporting Standards (IFRSs) approved at December 31, 2008. The SAICA Submission to SARS on VAT project is scheduled for completion by N/A 22 May 2009 Interpretation Note 30 Issue 2 December 31, 2009. SAICA Submission to SARS on Call for ED 40 proposes an IPSAS that converges comment Draft Interpretation Note 17 N/A 15 May 2009 with the International Accounting Independent Contractors Standards Board’s (IASB’s) International Accounting Standard 38 − Intangible SAICA Submission to SARS on Assets. ED 40 also incorporates Differential Timelines for Tax N/A 8 May 2009 guidance on website costs set out in the Practitioners New Zealand extension Interpretation 32 of the IASB’s Standing dates Interpretations Committee, entitled SAICA Submission to Treasury on PAYE N/A 5 May 2009 Intangible Assets – Web Site Costs. It also Issues includes guidance on intangible heritage assets. SAICA Submission to SARS on PAYE N/A 5 May 2009 Issues 17 Because ED 41 addresses entity combinations that are similar in nature to SAICA Submission to National Treasury N/A 23 April 2009 those in the private sector, it is converged on Dividends Tax with the IASB’s IFRS 3 − Business SAICA Submission to National Treasury Combinations. Entity combinations that on Learnership Allowances: Section 12H 17 April 2009 21 April 2009 arise from non-exchange transactions
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