SARS Issued BPR 158 - Transport services provided by an employer for employees.
This ruling published on 13th of January 2014 deals with transport services provided by an employer to convey employees between their homes in a foreign country and construction project sites in South Africa.
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.