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News & Press: Corporate Tax

Draft ETI guide for second round of comment

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

The SARS draft guide was circulated for comment in 2014 and as a result of the comments received, it is now circulated for a second round.

An updated Draft Guide on ETI has now been released by SARS. (14 August 2015).

SAIT will be making a submission to the Committee.  Kindly submit all comments to by not later than 13 October 2015


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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