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News & Press: SARS News & Tax Administration

Draft Public Notice listing additional considerations in terms of section 80(2)

23 October 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

The draft notice proposes the listing of additional considerations in respect of which the Commissioner may reject an ‘application’ for advance rulings, in terms of section 80(2) of the Tax Administration Act, 2011.

Please click here to view the notice (22 October 2015).

Depending on the quality feedback received, SAIT will be making a submission to SARS.  Kindly submit all comments to by no later than 26 January 2016.


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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