National Treasury published the final "Electronic Services Regulations" in terms of the definition of "electronic services" in section 1 on Friday 28 March 2014, with implementation from 1 June 2014. (Their Press Release issued in this regard has been added for ease of reference)
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.