In the tax court held in Pretoria - Case No: 10849 In the matter between Appelant and The commissioner for the South African Revenue Service - Respondent
This is an appeal against the respondent's decision to deny the appellant tax exempt status.The appellant applied for exemption from income tax during September 1997.The application was made in terms of section 10(1)(cA) of the Income Tax Act.
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.