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Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2013)

21 January 2014   (0 Comments)
Posted by: Author: SARS Legal and Policy
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Author: SARS and Legal

The Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2013) was promulgated on 17 January 2014 in Gazette No. 37236.  

Unless otherwise indicated, the amendments to the Tax Administration Act, 2011 are deemed to have come into operation on 1 October 2012)

Please click here to download the Act.


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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