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Explanatory memorandum on the TLAB 2012

Wednesday, 14 November 2012   (0 Comments)
Posted by: SAIT Technical
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By SARS Legal & Policy

National Treasury recently published the Explanatory Memorandum (EM) on the Taxation Laws Amendment Bill (TLAB) 2012.

Please click here to download the EM.



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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