On the 30th of August SARS released BPR 153 - Residency status of a non-resident who applies for a temporary residence permit.
This ruling deals with the residency status of a non-resident natural person who intends applying for a temporary residence permit in the Republic of South Africa (South Africa) and whether the application for such a permit will result in the person becoming ordinarily resident for South African tax purposes.
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.