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News & Press: SARS News & Tax Administration

Issue 3 of Interpretation Note 8 Relating to Insolvent Estates of Natural Persons

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

On the 28th of August SARS released issue 3 of Interpretation Note 8. This Note provides guidance on the tax treatment of insolvent estates including the application of section 25C of the Act. Issue 2 of this Note, issued on 22 March 2006, is hereby replaced.

To view the Interpretation note 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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