Policy, Rulings & Public Consultations Policy Rulings Consultations Policy Standard Practice Statement - Guidelines on granting an extension of time for filing tax return Standard Practice Statement - Request to Remit Additional tax RMD Prosecution Guidelines Rulings Accommodation provided to Employees Taxable/Non Taxable Allowances Taxation of Land Transactions Withholding Tax on Royalty Payments Consultations Not Available Updated: 19.11.2020 (PD)