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Implementation of s.12L of the Income Tax Act, 1962

25 November 2013   (0 Comments)
Posted by: Author: SARS Legal and Policy
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Author: SARS Legal and Policy

National Treasury published a Notice on 8 November 2013 in terms of which the date for the implementation of section 12L was set for 1 November 2013 - Also refer to Regulation R.729 published in GG 34596 on 16 September 2011.

To view notice 855 please click here:

To view Regulation R.729 published in GG 34596 on 16 September 2011 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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