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Call for Comment: Draft Tariff Amendments relating to the 2014 phase-downs

02 October 2013   (0 Comments)
Posted by: Author: SARS Legal and Policy
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Author: SARS Legal and Policy

On the 1st of October SARS published Draft Tariff Amendments relating to the 2014 phase-downs to be implemented with effect from 1 January 2014. SAIT will be making a submission to SARS, comments should be sent to before 26 October 2013.

These amendments relate to the annual phase-downs and all proposed amendments are explained in the attached Explanatory Memorandum.

To view the documents please click on one of the links below:


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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