SARS released regulations R.93 and R.94 for purposes of section 70(4) of the Tax Administration Act, 2011 promulgated under section 257 of the Act, listing the organs of state or institutions to which a senior SARS official may lawfully disclose specified information.
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.