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Insertion of New Excise Rule 35.06 Relating to Restrictions on The Removal of Wine in Bulk

06 December 2013   (0 Comments)
Posted by: Author: SARS Legal and Policy
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Author: SARS Legal and Policy

Insertion of new rule 35.06 that applies to licensed special customs and excise warehouses in order to place certain restrictions on the removal of wine in bulk.

To view this new rule please follow the link 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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