The convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income entered into with the Government of the Democratic Republic of Congo and has been approved by Parliament in terms of section 231(2) of the Constitution and was published in Government Notice 866 (GG 35805) on 24 October 2012.
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.