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News & Press: Customs and Excise

Deletion of rules 46.05 and 49B.16 as a result of deletion of rebate items in Schedule No. 4

14 July 2014   (0 Comments)
Posted by: Author: SARS
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Author: SARS 

Customs & Excise Act, 1964 

Rules 46.05 and 49B.16 have been deleted as a result of the deletion of two general rebate items in Schedule No. 4 by Notice R.1009 published in GG 37154 on 20 December 2013 upon request of the Minister of Trade and Industry.

Please click here to view 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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