SARS issued new dispute resolution rules
for public comment. The notice in terms of section 103 of the Tax
Administration Act, 2011 was added to the SARS website and can be found here.
The draft notice proposes the declaration
of the new rules in terms of section 103 of the Tax
Administration Act, 2011. These new rules will impact upon prescribing the
procedures to be followed in lodging an objection
and appeal against an
assessment or a decision subject to objection and appeal referred to in section
104(2), procedures for alternative dispute resolution, the conduct and hearing
of appeals before a Tax Board or Tax Court and transitional rules.
SAIT will be making a submission to SARS.
Kindly provide your comments by email to firstname.lastname@example.org by no
later than 20 March 2013.
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.