SARS issued an Administrative Penalty Management - External Reference Guide on 20 March 2013 which can be found here.
The purpose of this guide is to provide guidelines regarding penalties terms of Chapter 15 of Tax Administration Act No. 28 of 2011. This document is not meant to delve into the precise technical and legal detail that is often associated with taxation. It should, therefore, not be used as a legal reference.
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.