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Income Tax Notice 320: Determination of date for implementation of employees’ tax deduction tables

29 April 2013   (0 Comments)
Posted by: Author: SARS Legal & Policy
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Source: SARS Legal & Policy

SARS published Government Notice No. 320 on 26 April 2013.

This notice determines a date in terms of paragraph 9(2) of the Fourth Schedule to the Income Tax Act, 1962 (Act No. 58 of 1962), upon which the new employees' tax deduction tables as prescirbed in terms of paragraph 9(1) of the Fourth Schedule to the Income Tax Act, 1962 (Act No. 58 of 1962) came into operation.

Please click here to download the full notice.


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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