In order to enquire into the role of the tax system in the
promotion of inclusive economic growth, employment creation, development and
fiscal sustainability, the BEPS sub-committee of the Davis Tax Commission will
be preparing the following three reports:
1. Addressing the Tax Challenges of the Digital
Preventing Tax Treaty Abuse; 3.
Preventing the Artificial Avoidance of a Permanent Establishment Status.
In order to contribute to the development of South Africa,
in accordance with the National Develop Plan, the SAIT would like to urge its
members to submit written comments on the above three reports focusing on (but
not limited to) the following issues:
experienced in applying the Income Tax Act (No. 58 of 1962) or any DTA in the
for new legislation to address any problems associated with international tax
international developments that have been introduced that could address the
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.