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Tax Administration Act comes into operation on 1 October 2012

14 September 2012   (0 Comments)
Posted by: SAIT Technical
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By SAIT Technical

The Tax Administration Act (28 of 2011) will come into operation on 1 October 2012.

Proclamation number 51 was published in Government Gazette number 35687 on 14 September 2012 which indicates the commencement date.

The following sections have not come into operation:

  • section 187(2), 3(a) to (e), 4, 188(2), 188(3), 189(2), 189(5) and
  • any provision to Schedule 1 to the Act that amends or repeals a provision of a tax act relating to interest under that tax Act, to the extent of that amendment or repeal.

Click here to download the proclamation.


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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