SARS published the SARS Short Guide to the Tax Administration Act, 2011 (Act No. 28 of 2011) on the 6th of June 2013.
This publication is provided to assist taxpayers to understand their obligations and entitlements under the Tax Administration Act, 2011 (Act No. 28 of 2011) (the Act), which commenced on 1 October 2011. It is not a binding general ruling, interpretation note, practice note or other official publication as referred to in the Act and should therefore not be used as a legal reference.
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.