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News & Press: SARS News & Tax Administration

Call for comment: Amendment of Customs and Excise Act section 21A rules

11 November 2014   (0 Comments)
Posted by: Author: SARS
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Author: SARS

SARS has released the draft section 21A customs rules, which relate to the substitution in the rules for section 21A of Industrial Development Zone (IDZ) for Special Economic Zone (SEZ).The SAIT will be making submissions to SARS on this matter. Kindly submit comments to  by no later than 25 November 2014.

Please click here to access the amended draft rules.


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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