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News & Press: SARS News & Tax Administration

Amendment of rules under section 77H

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

SARS issued Notice R.246 on the 27th of March 2015.

Under sections 77H and 120 of the Customs and Excise Act, 1964, the rules published in Government Notice 1874 of 8 December 1995 are amended to the extent set out in the Schedule to Notice R.246 with retrospective effect from 1 September 2014.

Please click here to access Notice R.246.


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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