In the Income tax appeal of Appellant and the commissioner for the South African Revenue Services - Respondent. Case no: 10699.
On 14 February 1993 the then Minister of Transport and of Post and Telecommunications (the Minister) announced his intention to grant two licences to provide a national cellular telephony service. In April 1993 and by Government Gazette Notice 316 of 1993 the Minister invited interested companies to apply: "(a) to the Minister of Transport and of Posts and Telecommunications in terms of section 90A(1) of the Post Office Act, 1958, for authority to construct, operate and maintain a national cellular radio telephony service on a non-exclusive basis; and (b) to the Postmaster General in terms of section 7 of the Radio Act, 1952, for a licence to be issued to use radio stations in the appropriate frequency bands in respect of the rendering of the service referred to in paragraph (a)."
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.