SARS issued a Dispute Administration - External Reference Guide on 20 March 2013 which can be found here.
The purpose of this guide is to provide guidelines for the administration and resolution of objections and appeals. Request for Correction and Administrative Penalty - Request for Remission (RFR) are excluded from this document.
The effective date of the Guide is 1 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.