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SARS guide on FATCA

Tuesday, 09 June 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

SARS has released a guide on the statutory obligations placed on South African financial institutions in terms of the agreement between the USA and RSA regarding the US Foreign Account Tax Compliance Act (FATCA).

Please click here to access the guide (5 June 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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