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News & Press: SARS News & Tax Administration

Various notices regarding the Tax Administration Act

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

The Tax Administration Act (28 of 2011) commenced on 1 October 2012. The following notices regarding certain provisions of the Act were published in Government Gazette 35733 on the date of commencement:

Incidences on non-compliance by a person in terms of Section 210(2)

Distance above which a person may decline to attend an interview in terms of Section 47(4)

Form and manner of a report to a taxpayer on the stage of completion of an audit of Section 42(1)

Electronic form of record keeping in terms of Section 30(1)(b)

(Please click to download)


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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