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News & Press: SARS News & Tax Administration

SARS External Policy for Administration of an Inquiry

01 October 2012   (0 Comments)
Posted by: SAIT Technical
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By SARS Legal & Policy

SARS recently published its Policy for Administration of an Inquiry.

This policy is applies to the following Divisions:

 Tax and Customs Investigation Enforcement Division (TCEI)

 Operations Audit Division

 Legal and Policy Division and

 Large Business Centre (LBC)

The policy is effective from 1 October 2012.

Please click here to download the policy.


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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