whether a company appointed as a contractor in terms of a contract mining agreement is conducting mining operations and entitled to deductions under section 11(a), 15 and 36 of the Act during a transition period when the company is awaiting the transfer of mining rights to it; and
the deductibility of contributions made by such company under section 37A(1)(d)(ii) in respect of environmental obligations.
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.