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SARS - Government notice 463: Implementation Date of Section 13(2) of the Tax Laws Amendment Act

03 July 2013   (0 Comments)
Posted by: Author: SARS Legal and Policy
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Author: SARS Legal and Policy

On the 2nd of July 2013 SARS published government notice 463. This notice deals with ​determining of a date on which section 13(1) of the Taxation Laws Amendment Act, 2011 (Act No. 24 of 2011) shall come into operation - Implementation of section 6quin of the Income Tax Act, 1962.

To view the full notice please click here:



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.

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