SARS issued Binding General Ruling 19 on 30 April 2013.
This BGR reproduces paragraph 5 of Interpretation Note No. 52 (Issue 2) "Approval to End a Tax Period on a Day other than the Last Day of a Month” (30 April 2013), which comprises a BGR under section 89 of the TA Act. In this regard, the BGR relates to the approval to end tax periods on a day other than the last day of the month.
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.