Response documents are generally issued after the consideration of written public comments addressed to the Standing Committee on Finance (SCoF - Parliamentary Committee) on policy aspects of draft legislation, but can also be issued before the comments process had been entered into.
Draft Response Documents as presented to the SCoF on 11 September 2013 by National Treasury and SARS on the comments received on the Draft Taxation Laws Amendment Bill, 2013 and the Draft Tax Administration Laws Amendment Bill, 2013
The draft Bills were circulated for public comment on 4 July 2013 with the due date for comments set for 5 August 2013.
Click on one of the links below to view the response documents:
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.