On the 14th of June 2013 SARS issued Notice 421/ GG 36565 which states that returns should be submitted by companies that have issued share warrants to bearer in terms of the Companies Act, 1926 or the Companies Act, 1973, and still have such share warrants in issue - SWB001 returns to be submitted on or before 31 July 2013.
A link to the specific notice, an explanatory Note, as well as a link to the relevant form is provided below.
To read the above mentioned documents please follow the following links:
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.