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BCR 043 - Antecedent cession of rights to future production rebate credit certificates (PRCCs)

Thursday, 20 February 2014   (0 Comments)
Posted by: Author: SARS Legal and Policy
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Author: SARS Legal and Policy
This binding class ruling published on 20 February 2014 deals with the antecedent cession of rights to future Production Rebate Credit Certificates (PRCCs) issued in terms of the Automotive Production and 
Development Programme (APDP). 



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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