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Agreement between SA and Bahamas for the exchange of tax information

Thursday, 18 October 2012   (0 Comments)
Posted by: SAIT Technical
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By SAIT Technical

The Government of the republic of South Africa and the Government of the Commonwealth of the Bahamas have entered into an agreement for the exchange of information relating to tax matters.

It applies to all taxes levied in the Bahamas and to the following taxes in South Africa:

  • normal tax
  • STC
  • Withholding tax on royalties
  • Tax on foreign entertainers and sportspersons
  • VAT

Please click here to download the agreement.



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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