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OECD focus on tax audits

21 July 2015   (0 Comments)
Posted by: Author: Chartered Accountants Ireland
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Author: Chartered Accountants Ireland

A new initiative known as Tax Inspectors Without Borders (TIWB) has been launched by the OECD and United Nations Development Programme with the aim of improving the domestic revenues of developing countries. This is to be achieved by strengthening the tax audit capacities of such countries.

It is envisaged that tax experts will work with tax administrations of developing countries to improve the capability of tax audits and thereby increase domestic revenues. Several pilot projects have already begun in Albania, Ghana and Senegal. It appears that a dedicated unit has been put in place to provide audit assistance where required.

Further information can be found on the OECD website.

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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.


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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