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Draft Public Notice - Returns of information to be submitted by third parties

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

This draft public notice is issued in terms of section 26 of the Tax Administration Act, 2011, which enables the Commissioner to by public notice require certain third parties to submit returns as provided in the notice.

The draft notice will, with effect from its date of publication, replace Notice 260 issued in Government Gazette No. 36346 dated 5 April 2013 and Notice 420 issued in Government Gazette No. 36565 dated 14 June 2013.

Please click here to view draft (31 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 11 November 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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