Print Page
News & Press: SARS News & Tax Administration

Employment Tax Incentive Act- Section 10: Reimbursements of previously rolled over excess amounts

Wednesday, 07 January 2015   (0 Comments)
Posted by: Author: SARS
Share |

Author: SARS

The Employment Tax Incentive Act No. 26 of 2013, in terms of section 14(3), mentions section 10 comes into operation on a date determined by the Minister of Finance in the Gazette. 

Section 10, which deals with SARS reimbursements of excess amounts where the ETI exceeds PAYE for a particular month, came into operation with effect from 19 December 2014. 

Please click here to access the notice.



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