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Call for comment: Draft Interpretation Note on the Application of section 20(7) or section 21(5)

31 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 on the Application of section 20(7) or section 21(5) for comment by no later than 31 May 2014. 

This Note serves to set out – 

• the conditions that must be met in order for the Commissioner to apply the provisions of sections 20(7) or 21(5); and

• the person who may submit the request to the Commissioner. 

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

Please click here to download the Draft Interpretation Note


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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.

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