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News & Press: SARS News & Tax Administration

Comprehensive Guide to Advance Tax Rulings

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

On the 10th of July 2013 SARS issued an update on their Tax Administration tab on the SARS website. SARS withdrew the "Quick Guide to Advance Tax Rulings" and replaced it with a Comprehensive Guide to Advance Tax Rulings. 

This guide provides information on the binding ruling application process and procedures (ATR system), its purpose and on which tax matters binding rulings may not be issued. 

To view the Guide 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.


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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