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Call for comment: Draft Interpretation Note (VAT) on bodies of persons

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

SARS published Draft Interpretation Note (VAT) on Bodies of Persons for comment by no later than 31 May 2014. This Note explains the bodies of persons that fall within the ambit of section 51(1). 

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

Please click here to access the Draft Interpretation Note.


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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