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SARS Notice 421 and GG 36565

Tuesday, 18 June 2013   (0 Comments)
Posted by: Author: SARS Legal and Policy
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Author: SARS Legal and Policy

On the 14th of June 2013 SARS issued Notice 421/ GG 36565 which states that returns should be submitted by companies that have issued share warrants to bearer in terms of the Companies Act, 1926 or the Companies Act, 1973, and still have such share warrants in issue - SWB001 returns to be submitted on or before 31 July 2013.

A link to the specific notice, an explanatory Note, as well as a link to the relevant form is provided below.

To read the above mentioned documents please follow the following links:

Notice 421
Explanatory note
Return SWB001




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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