The Taxation Laws Amendment Act (Act No. 31 of 2013) has been promulgated on 12 December 2013 in Government Gazette 37158.
The promulgation date serves as the implementation date for all the sections of a particular Amendment Act where a specific date is not indicated. Where it is indicated that a section will come into operation "on a date to be fixed by proclamation in the Gazette”, it will be announced in the Government Gazette at a later date by way of a Proclamation.
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.