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News & Press: SARS News & Tax Administration

Updated external policy: provisional tax

30 August 2012   (0 Comments)
Posted by: SAIT Technical
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By SARS Legal & Policy

SARS has issued an updated external policy that describes the circumstances under which taxpayers must be registered as a provisional taxpayer.

Please click here to download.


WHY REGISTER WITH SAIT?

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.

MINIMUM REQUIREMENTS TO REGISTER

The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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