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News & Press: SARS News & Tax Administration

Short Guide to the Tax Administration Act

13 August 2012   (0 Comments)
Posted by: SAIT Technical
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By SARS Legal & Policy

SARS recently published a Short Guide to the Tax Administration Act, 2011.

This publication is provided to assist taxpayers to understand their obligations and entitlements under the Tax Administration Act, 28 of 2011, which Act had not commenced at the date of the publication. It is not a binding general ruling, interpretation note, practice note or other official publication as referred to in the Tax Administration Act and should therefore not be used as a legal reference.

Click here to download the guide.


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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