Minister of Finance recently published the draft rules governing the
procedures to lodge an objection and appeal against an assessment or
decision subject to objection and appeal referred to in section 104(2)
of the Tax Administration Act, the procedures for alternative dispute
resolution and the conduct and hearing of appeals before a Tax Board or
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.