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News & Press: Corporate Tax

Government notice listing reportable and excluded arrangements

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

SARS published Government notice 121 on 16 March 2015.

This notice identifies the arrangements to be considered reportable arrangements and excluded arrangements for purposes of sections 35(2) and 36(4) of the Tax Administration Act:

Please click here to access the notice 121.


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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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