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News & Press: Transfer Pricing & International Tax

Double tax convention between SA and the Congo

Friday, 26 October 2012   (0 Comments)
Posted by: SAIT Technical
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By SARS Legal & Policy

The convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income entered into with the Government of the Democratic Republic of Congo and has been approved by Parliament in terms of section 231(2) of the Constitution and was published in Government Notice 866 (GG 35805) on 24 October 2012.

Please click here to download the Convention.



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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