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Call For Comment: Draft Comprehensive Guide To Dividends Tax

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

SARS published the Draft Comprehensive Guide to Dividends Tax on Friday the 11th of October for public comment.

The SAIT will be making a submission to SARS. Kindly submit all comments to by no later than 25 January 2014.

Please click here to download the Draft Comprehensive Guide to Dividends Tax.


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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