Notices R.249 and R.248 were published on 5 April to substitute rebate
items 537.02/87.00/01.0 and 460.17/87.00/03.02 to extend the period for
issuing of productive asset allowance certificates up to 31December
2015 as recommended in ITAC Minute M2/2012.
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.