دانلود کتاب Silke: South African Income Tax 2023

The objective of the authors and publishers of Silke: SA Income Tax is to provide a book that simplifies
the understanding and application of tax legislation in a South African context for both students
and general practitioners.
This is the 25th edition of the book. This edition is up to date with the amendments that were issued in
Bill format or that were promulgated during 2022. As far as income tax is concerned, most of the
amendments apply to the 2022 year of assessment, that is, years of assessment ending on 28 February
2023 for persons other than companies, and financial years ending during the period of
12 months ending on 31 March 2023 for companies. Nevertheless, some amendments may have
other effective dates.
In this edition we again attempt to assist the students preparing for the qualifying examination of
chartered accountants. All the discussions in the book that fall outside the 2024 syllabus of the Initial
Test of Competence (ITC) are shaded in the headings of the relevant paragraphs. We have also
included a new chapter, chapter 35, that is aligned with the tax morality, strategy and risk management
competencies of the SAICA 2025 Competency Framework. Students preparing for the Tax
Professional qualification should, however, still include the shaded sections in their preparation.
This edition is, again, a collaborative effort by several authors and co-workers. The task of producing
a book of this nature so early is made so much more difficult by the fact that the amending legislation
is, regrettably, not only becoming increasingly complex, but is promulgated so late in the year.
We appreciate any suggestions that you may offer for improvement, since we continue to strive
to produce a work that will be useful to general practitioners and students without sacrificing accuracy
or quality.
Madeleine Stiglingh
Alta Koekemoer
Linda van Heerden
Jolani Wilcocks
Pieter van der Zwan
January 2023