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Draft Interpretation Note on reduction of debt- section 19 and paragraph 12A of the Eighth Schedule

04 August 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

This Note provides guidance on the interpretation and application of section 19 and paragraph 12A which deal with the reduction of debt (3 August 2015).

Depending on the quality of feedback received, SAIT will be making a submission to SARS. Kindly submit all comments to by no later than 28 October 2015.

Please click here to view.


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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