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News & Press: SARS News & Tax Administration

Commencement of ​​Merchant Shipping Administration Act and Merchant Shipping Contributions Act

04 June 2014   (0 Comments)
Posted by: Author: SARS
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Author: SARS 

​Proclamations 27 and 28 of 2014 were published on 29 April 2014, determining the commencement date for the following two Acts of Parliament:

Merchant Shipping (International Oil Pollution Compensation Fund) Administration Act, 2013 (Act No. 35 of 2013).

Merchant Shipping (International Oil Pollution Compensation Fund) Contributions Act, 2013 (Act No. 36 of 2013).

The commencement dates for both these Acts were determined for 1 May 2014.

Please click here to view Proclamation 27 and here to view Proclamation 28.


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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