Section 12c

Sars may ask you for proof documents describing the below.

Section 12c. Provided however that no such license shall be exercisable on premises located in a city or town wherein the granting of licenses under section 12 has not been authorized by that city or town. Wear and tear calculator section 12c provides for a special wear and tear allowance in respect of certain new or used assets that are owned by the taxpayer and were brought into use for the first time. No physician or nurse administering immunization or other protective programs under public health programs shall be liable in a civil suit for damages as a result of any act or omission on his part in carrying out his duties.

For example section 12b provides for an accelerated allowance generally split over three years on a 50 30 20 ratio for certain plant equipment and machinery used for farming purposes the production of renewable energy such as bio diesel or bio ethanol products or the generation of electricity from wind sunlight etc. A the commission may issue an annual caterer s license to an operator of a catering business for the sale and service of alcoholic beverages to be served and drunk on the premises where the operator caters a private event that is not open to the public. A where any law requires an act to be performed no later than a specified number of days before a hearing date the last day to perform that act shall be determined by counting backward from the hearing date excluding the day of the hearing as provided by section 12.

Section 12c again provides for a tax allowance in respect of assets used for manufacturing co operatives hotels ships and aircraft.