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Call for comment: Draft Interpretation Note - Written Undertaking furnished to the Commissioner

28 February 2014   (0 Comments)
Posted by: Author: SARS Legal and Policy
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Author: SARS Legal and Policy

SARS published Draft Interpretation Note on Written undertakings (PBOs) which provides guidance on the interpretation and application of section 30(4), which provides for a written undertaking to be submitted under certain circumstances before an organisation can be approved as a PBO by the TEU. 

The SAIT will be making a submission to SARS. Kindly submit all comments to by no later than 28 April 2014.

Please click here to download the Draft Interpretation


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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