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What Is The Definition Of Disability?

Section 6B(1) of the Act defines the word “disability” as follows :

Disability includes a severe to moderate hindrance in the ability of any person to function and complete everyday activities as a result of a physical, sensory, communication, intellectual, or mental limitation that affects his or her capacity to do so, if the restriction :

  • Has lasted more than a year or is expected to last more than a year
  • Is diagnosed in line with the Commissioner’s criteria by a fully licensed medical practitioner.

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SARS Has Implemented A New System For Estimating VAT Assessments

There has been a warning to taxpayers who fail to provide pertinent documentation in a timely manner to support their value-added tax (Vat) filings. Effective immediately, the South African Revenue Service (SARS) will start providing estimated assessments. After the estimated assessment is released, the Vat vendor will not be able to file a request for adjustment

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