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Call for comment: Draft Issue 2 of IN 6 – Resident – Place of effective management (companies)

Monday, 20 April 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

The purpose of this draft is to discuss the principles and guidelines that will be applied for purposes of considering the term "place of effective management” in the definition of "resident” in section 1(1).

SAIT will be making a submission to SARS. Kindly submit all comments to by no later than 25 July 2015.

Please click here to access Draft Issue 2 of Interpretation Note No. 6 (14 April 2015). 



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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