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Employment Tax Incentive Act- Section 10: Reimbursements of previously rolled over excess amounts

07 January 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

The Employment Tax Incentive Act No. 26 of 2013, in terms of section 14(3), mentions section 10 comes into operation on a date determined by the Minister of Finance in the Gazette. 

Section 10, which deals with SARS reimbursements of excess amounts where the ETI exceeds PAYE for a particular month, came into operation with effect from 19 December 2014. 

Please click here to access 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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