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Malta Protocol effective from 17 December 2013

Monday, 27 January 2014   (0 Comments)
Posted by: Author: SARS: Legal and Policy
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Author:  SARS: Legal & Policy 

SARS issued Government Notice No. 19 in Government Gazette 37243 on the 24th of January 2014 to give effect to the Malta Protocol as from 17 December 2013.

This Malta Protocol amends the DTA between South Africa and Malta.

Please click here to download the Malta Protocol.



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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