Customs & Excise Act, 1964 - Amendments to the rules for section 119A on excise accounts and returns that must be submitted via eFiling; Substitution of all DA 260 Excise Accounts as a result of modernisation
SARS published the following rule amendments on 19 December 2013:
GG 37169, R.1017: Amendment of the rules for s.119A relating to the electronic submission of excise acounts and returns via eFiling (Note the dates in rule 119A.R101A(10)(e) and rule 119A.R101(10)(g)).
Substitution in item 202.00 of the Schedule to the Rules of all the DA 260 Excise Accounts and their schedules:
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.