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Draft rules: objection and appeal, ADR, Tax Board and Tax Court

25 February 2013   (0 Comments)
Posted by: SAIT Technical
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By SARS Commucations

The Minister of Finance recently published the draft rules governing the procedures to lodge an objection and appeal against an assessment or decision subject to objection and appeal referred to in section 104(2) of the Tax Administration Act, the procedures for alternative dispute resolution and the conduct and hearing of appeals before a Tax Board or Tax Court.

Please click here 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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