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News & Press: SARS News & Tax Administration

ATR Freeze Period over Festive Season

Thursday, 19 November 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

Please note that for Advance Tax Rulings the 19 business days from 16 December 2015 to 15 January 2016 (both dates included) must be added to the estimated time to complete a ruling application. The freeze period applies to all applications in progress during the period.



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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