Print Page
News & Press: SARS News & Tax Administration

Call for Comment Round two- Draft Notice s103 Tax Administration Act

Monday, 08 July 2013   (0 Comments)
Posted by: Author: SARS Legal and Policy
Share |

Author: SARS Legal and Policy

On the 5th of July SARS issued the second Draft Notice for comment concerning s103 of the Tax Administration Act. The draft notice proposes the promulgation of the rules in terms of section 103 of the Tax Administration Act, 2011, prescribing the procedures to be followed in lodging an objection and appeal against an assessment or a decision subject to objection and appeal referred to in section 104(2), procedures for alternative dispute resolution, the conduct and hearing of appeals before a Tax Board or Tax Court and transitional rules.

To view the draft notice please click here: 

The SAIT will be making a submission to SARS. Comments must be submitted to before the 17th of July 2013.



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.

  • Tax Practitioner Registration Requirements & FAQ's
  • Rate Our Service

    Membership Management Software Powered by YourMembership  ::  Legal