A: As at 3 February 2015 SARS still indicate that the protocol (17 May 2013)
has been ratified in SA but not by Mauritius. Please note that per section 108(2)
of the Income Tax Act the protocol must first be published in the gazette to
become law in SA, though in practice the effective date may precede the date of
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constituting tax advice or a tax opinion. An expert should be consulted for
advice based on the facts and circumstances of each transaction/case. Even
though great care has been taken to ensure the accuracy of the answer, SAIT do
not accept any responsibility for consequences of decisions taken based on this
query and answer. It remains your own responsibility to consult the relevant
primary resources when taking a decision.
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.
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