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New section 103 rules released

11 July 2014   (0 Comments)
Posted by: Author: National Treasury
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Author: National Treasury 

Public Notice 550 prescribing the rules under section 103 of the Tax Administration Act and replacing those under section 107A of the Income Tax Act, 1962 with immediate effect.

Rules promulgated under section 103, prescribing the:

  • procedures to be followed in lodging an objection and appeal against an assessment or a decision subject to objection and appeal referred to in section 104(2)
  • procedures for alternative dispute resolution (ADR)
  • the conduct and hearing of appeals
  • application on notice before a Tax Court
  • transitional rules

Please click here to access the notice.  


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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