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Regulation R.186 - Allowances for energy efficiency savings under section 12L of the Income Tax Act

10 March 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

SARS has issued regulation R.186 on the 9th of March 2015.

This regulation is in terms of section 12L of the Income Tax Act, on the allowance for energy efficiency savings and deals with the amendments of regulation R. 971 published on the 9th of December 2013.

Please click here to access regulation R.186 and regulation R.971.


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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