Sars announced the retrospective amendment to the Rules under Sections 75 and 120 to the Act, and the substitution of forms to the Motor Industry Development Programme (MIDP). The MIDP forms affected are: DA199A, DA199.01, DA199.03, DA199.10, DA199.11, DA199.12, DA199.13, DA199.14, DA199.15, DA199.16, and DA199.17. These amendments/substitutions are effective from 01 January 2012.