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Exchange of information agreement between SA and Cook Islands

Monday, 12 January 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

A tax information exchange agreement between South Africa and Cook Islands has been published in the government gazette, which relates to tax matters. This agreement will become effective from 8 January 2015.

Please click here to access the agreement.



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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