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News & Press: Transfer Pricing & International Tax

Draft public notice proposing addition to ‘reportable arrangements’ list

Tuesday, 23 June 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

The proposed addition is for technical, managerial or consultancy fees (in excess of R10 million) earned by non-residents from services rendered to residents where the former have to be physically present in the Republic to provide the services.

Please click here to access the draft notice (19 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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