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Call for comment: Draft binding general ruling on termination of STC credits

Friday, 30 January 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

SARS has published a draft binding general ruling on the termination of STC credits. This draft ruling clarifies that STC credits are not available when a dividend is declared before 1 April 2015 but is paid on or after that date.

Click here to access the draft binding ruling.



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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