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Call for comment: Draft Guide to Building Allowances

04 March 2014   (0 Comments)
Posted by: Author: SARS Legal and Policy
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Author: SARS Legal and Policy

The Draft Guide to Building Allowances provides guidance on the application and interpretation of the various building allowance provisions available to owners and lessees of buildings under the Act for the erection of buildings or the effecting of improvements to buildings. 

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

Please click here to download Draft Guide to Building Allowances.


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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