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Updates on tax treaties and protocols: Brazil, Zimbabwe and Uruguay

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

Please take note of the following updates to DTAs, protocols and exchange of information agreements:

·         The renegotiated treaty with Zimbabwe was signed (but not ratified) on the 4th of August 2015;

·         The protocol with Brazil was signed (but not ratified) on the 31st of July 2015;

·         The exchange of information agreement with Uruguay was signed (but not ratified) on the 7th of August 2015

The updated summary of all exchange of information agreements can be found here and the updated list of all DTAs and protocols can be found here.


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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