As from 1 September 2013 employers were required to submit their Employer
Interim Reconciliation for the six month period 1 March to 31 August 2013. A
number of changes have been introduced to make submitting your reconciliation
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.