Government Notice R. 976 was published in Government Gazette No. 37124 on 13 December 2013. This notice amends the Diamond Export Levy Rules in terms of s.18 of the Diamond Export Levy (Administration) Act, 2007 and substitutes the forms listed below:
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.