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SARS notice on tax clearance certificates for the foreign investment allowance

Wednesday, 08 July 2015   (0 Comments)
Posted by: Lesedi Seforo
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Author: SARS 

With regards to foreign investment allowance (FIA) applications, SARS has accepted all applications from 1 April 2015, but has applied a more stringent risk process in respect of cases above R4 million.

SARS has now changed the process and all cases of R10 million and below will be treated in the same manner. 

Please click here to view the SARS notice addressing this issue (July 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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