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Issue 3 of IN 52 - Approval to end a tax period on a day other than the last day of a month

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

SARS issued Interpretation Note 52 (Issue 3) - Approval to end a tax period on a day other than the last day of a month. 

This note published on 10 March 2014 serves to-

- set out those instances when tax periods may end on a day other than the last day of a month (referred to in this Note as cut-off dates);

- discuss under 5, paragraph 2 of BGR (VAT) No. 19, which provides the necessary approval to change cut-off dates; and 

- withdraw and replace under section 86(1) of the TA Act, Interpretation Note No. 52 (Issue 2) dated 30 April 2013, including the BGR contained therein, with effect from the date of issue of this Note.

Please click here to download IN 52 (Issue 3).



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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