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Interpretation Note 68: TAA provisions that did not commence on 1 October 2012

Tuesday, 20 November 2012   (0 Comments)
Posted by: SAIT Technical
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By SARS Legal and Policy

SARS recently issued Interpretation Note (IN) 68.

The TAA came into operation on 1 October 2012 except for certain provisions relating to interest. IN 68 provides guidance on the identification of those interest provisions which have not come into operation.

Please click here to download IN 68.



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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