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Commissioner of Oaths
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Commissioner of Oaths 

In terms of section 6 of the Justices of the Peace and Commissioners of Oaths Act No. 16 of 1963, the Minister of Justice and Constitutional Development announced in the Government Gazette on 26 September 2008 that SAIT members holding the membership of Master Tax Practitioner (SA), General Tax Practitioner (SA) and Tax Technician (SA) are Commissioner of Oaths. 


Commissioner of Oaths

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View the regulations for administering an oath.
Item Name Posted By Date Posted
Commissioner of Oaths PDF (453.74 KB) Administration 2015/02/13


Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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