I'm not a parent, so I'm not the best qualified to answer this question. But I'll generally base my experience on from what I've heard of parents.
Basically, follow the ESRB on this one. Even if one is mature and is 12-13, this may instill some bad thoughts, such as that of "sucking dick" at an age where puberty's still just kicking in and porn is disgusting, not a turn-on. Therefore, I'd wait till about 14 or 15. Playing VIce City and GTA3 I would say, could be appropriate for maybe mature 11, and 12+ but for San Andreas, I'd say mature 13 to 14+.
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