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​Draft Amendment to the Schedule to the Rules to Delete MIDP Forms and to Insert APDP Forms

28 August 2013   (0 Comments)
Posted by: Author: SARS Legal and Policy
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Author: SARS Legal and Policy

The draft rule amendment has been submitted by SARS for public comment.  

The Motor Industry Development Programme (MIDP) was concluded on 31 December 2012 and replaced by the Automotive Production and Development Programme (APDP), which came into operation on 1 January 2013. Clients who participate in the APDP are required to complete an APDP quarterly account. This draft amendment proposes the deletion of the MIDP forms and insertion of newly developed APDP forms.

SAIT will be making a submission to SARS and all comments should be submitted before the 7th of September.

To view all the forms please click here: Please note that the relevant forms are under the date 9 September on the SARS website.


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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