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Various notices regarding the Tax Administration Act

Tuesday, 02 October 2012   (0 Comments)
Posted by: SAIT Technical
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By SARS Legal & Policy

The Tax Administration Act (28 of 2011) commenced on 1 October 2012. The following notices regarding certain provisions of the Act were published in Government Gazette 35733 on the date of commencement:

Incidences on non-compliance by a person in terms of Section 210(2)

Distance above which a person may decline to attend an interview in terms of Section 47(4)

Form and manner of a report to a taxpayer on the stage of completion of an audit of Section 42(1)

Electronic form of record keeping in terms of Section 30(1)(b)

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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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