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Updated Business Requirement Specification: Dividends Tax

Monday, 17 September 2012   (0 Comments)
Posted by: SAIT Technical
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By SARS Legal and Policy

SARS recently issued an updated version of its Business Requirement Specification (BRS) on Dividends Tax.

Click here to download latest version 7.0.0 of the BRS.



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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