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TAX ADMINISTRATION LAWS AMENDMENT ACT 2023: CRYPTIC FICA-RELATED COMMENCEMENT DATE GAZETTED
- 20 March 2026
- Tax Law
- SA Legal Academy
National Treasury has gazetted a somewhat puzzling ministerial proclamation linking the commencement of sub-sections 18(1) and 22(1) of the 2023 Tax Administration Laws Amendment Act (traveller declarations) with section 30 of the 2001 Financial Intelligence Centre Act (conveyance of cash to or from South Africa). All three sets of provisions will come into force simultaneously. The question is, when?
Perhaps section 30 of the Financial Intelligence Centre Act is about to be operationalised. Clarity is most definitely needed.
- Government Gazette notice
- 2023 Tax Administration Laws Amendment Act
- Financial Intelligence Centre Act, updated (SAFLII)
Published by SA Legal Academy Policy Watch
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