Before the honourable MR Justice P Boruchowitz
- President W B Cronje - Accountant member G Negota - Commercial
member In the appeal of Appellant and the Commissioner for the South African
Revenue Service (Heard at Johannesburg 3 June 2005)
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.