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Summary overview of all customs agreements on mutual administrative assistance

10 October 2014   (0 Comments)
Posted by: Author: SARS
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Author: SARS

The purpose of the customs agreements regarding mutual administrative assistance between two customs administrations is to:

  1. enable the administrations to exchange information
  2. provide each other with technical assistance
  3. undertake surveillance and investigations together, with, and on behalf of, each other
  4. co-operate with each other in order to enhance the efficiency of their operations 

Please click here for more information.  


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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