(Ebook) Silke: South African Income Tax 2023 by Madeleine Stiglingh ISBN 9781776174768, 1776174763

(Ebook) Silke: South African Income Tax 2023 by Madeleine Stiglingh ISBN 9781776174768, 1776174763

vPrefaceThe objective of the authors and publishers ofSilke: SA Income Taxis to provide a book that sim-plifies the understanding and application of tax legislation in a South African context for both studentsand general practitioners.This is the 25th edition of the book. This edition is upto date with the amendments that were issued inBill format or that were promulgated during 2022. As far as income tax is concerned, most of theamendments apply to the 2022year of assessment, that is, years of assessment ending on 28 Feb-ruary2023forpersonsotherthancompanies,andfinancialyearsendingduringtheperiodof12 months ending on 31 March 2023for companies. Nevertheless, some amendments may haveother effective dates.In this edition we again attempt to assist the students preparing for the qualifying examination ofchartered accountants. All the discussions in the book that fall outside the 2024syllabus of the InitialTest of Competence (ITC) are shaded in the headings of the relevant paragraphs. We have alsoincluded a new chapter, chapter 35, that is aligned with the tax morality, strategy and risk manage-ment competencies of the SAICA 2025 Competency Framework.Students preparing for the TaxProfessional 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 producinga book of this natureso early is made so much more difficult by the fact that the amending legislationis, regrettably, not only becoming increasingly complex, but is promulgated so late in the year.