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Exchange of information conventions / agreements between SA and the USA

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

The Competent Authorities of the Republic of South Africa and the United States of America have signed Exchange of Information Conventions or Agreements or Standards which are divided into these categories:

USA FATCA Intergovernmental Agreement.  This Agreement date of entry into force is 28 October 2014. All relevant documents on the USA's Foreign Account Tax Compliance Act (FATCA) are available on -

  • Multilateral Mutual Administrative Assistance (MAA) Conventions / Agreements
  • Bilateral Tax Information Exchange Agreements (TIEAs)
  • Standard for Automatic Exchange of Financial Account Information in Tax Matters (CRS)

This Arrangement’s date of entry into force is 20 October 2015 and all relevant documents are now available on the SARS website. 


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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