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Binding General Ruling BGR 19: Approval to end tax period on a day other than last day of the month

02 May 2013   (0 Comments)
Posted by: Author: SARS Legal & Policy
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Source: SARS Legal & Policy

SARS issued Binding General Ruling 19 on 30 April 2013.

This BGR reproduces paragraph 5 of Interpretation Note No. 52 (Issue 2) "Approval to End a Tax Period on a Day other than the Last Day of a Month” (30 April 2013), which comprises a BGR under section 89 of the TA Act. In this regard, the BGR relates to the approval to end tax periods on a day other than the last day of the month. 

Please click here to download BGR 19.


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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