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News & Press: SARS News & Tax Administration

Access to Information

13 August 2014   (1 Comments)
Posted by: Author: SARS
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Author: SARS

A new feature on Access to Information under the Promotion of Access to Information Act, 2000 now contains a description of the process on how to request information, who to contact and an updated version of the Manual on the Promotion of Access to Information Act, 2000.

Please click here to view.


Barend M. Bezuidenhout says...
Posted 14 May 2015
I need to get more info on this PAIA and sec 51 manual, I sent emails to my regulary board and tried searching on other regulary boards, but can't seem to find my answers. Is all and everybody trading a business required to have a sec 51 manual compiled or is there still exceptions for small and micro enterprises (not state involved at all)? Who needs to do this manual? Can the accounting officer of the business do it, considering most sole proprietors don’t even have a accounting officer?


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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