The section 47(9)(a)(iv) amendment (clause 15 in the Tax
Administration Laws Amendment Bill, B14 of 2014) imposes compulsory tariff
determinations for alcoholic beverages. These draft rules give effect to the
amendment and provide clarity on the phasing in thereof.
The SAIT will be making submissions to SARS on this matter.
Kindly submit comments to email@example.com
by no later than 8 January 2015.
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.