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Close Corporations and Companies and Income Tax
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Close Corporations and Companies and Income Tax
When a CC or a company is registered with the Registrar of Companies in Pretoria, the Registrar lets SARS in your area know about the registration. SARS will send the CC or company an IB68 form to fill in. SARS will tell the members or directors what information SARS needs, and what else the CC or company must do. The CC or company will then be registered as a taxpayer itself, besides its members or directors being registered as provisional taxpayers themselves.
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