The TAA envisages various notices being published in the Government Gazette dealing with certain aspects of the TAA. Thus far, four public notices have been gazetted under the provisions of the TAA.
Section 1 of the TAA defines "this Act” as including the regulations and the public notice issued under the TAA. Thus, the public notices issued pursuant to the TAA, are to be regarded as part and parcel of the Act itself. The four public notices which have been issued deal with specific aspects of the TAA.
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.