SARS published an updated VAT 404 Guide on 14 March 2013.
VAT 404 is a basic guide where technical and legal terminology has been
avoided wherever possible. Although fairly comprehensive, the guide
does not deal with all the legal detail associated with VAT and should
not be used for legal reference.
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.