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News & Press: SARS News & Tax Administration

Draft Interpretation Note: treatment of tips

10 March 2013   (0 Comments)
Posted by: SAIT Technical
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By SARS Legal & Policy

SARS recently issued a draft Interpretation Note that discusses and clarifies the potential income tax, SDL and UIF implications in respect of the receipt of tips encountered in (but not limited to) the service industry. The Note will focus on a "tripartite” tipping relationship between the following three parties:
• The patron
• The recipient
• The owner.

Please click here to download the Note.


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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