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PwC Tax Alert: Budget proposals regarding Tax Administration and Dispute Resolution

07 March 2018   (0 Comments)
Posted by: Author: Elle-Sarah Rossato
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Author: Elle-Sarah Rossato (PwC)

The 2018 Budget proposals includes amendments in the tax administration space. Apart from the developments in the corporate income tax space, we have also seen a specific focus on developing tax administration in the VAT space. Other highlights include the change in the official interest rate and that taxpayers must be notified when an audit begins. 

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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.

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