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News & Press: SARS News & Tax Administration

Tariff amendments:schedules 4&5 to extend periods for issuing productive asset allowance certificate

08 April 2013   (0 Comments)
Posted by: SAIT Technical
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By SARS Legal & Policy

Government Notices R.249 and R.248 were published on 5 April to substitute rebate items 537.02/87.00/01.0 and 460.17/87.00/03.02 to extend the period for issuing of productive asset allowance certificates up to 31December 2015 as recommended in ITAC Minute M2/2012.

Please click to download the notices:

Notice R.249

Notice R.248


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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