New paragraph (e) in rule 64D.05(4) to provide for a cartage contractor who transports goods supplied at a zero rate to be a licensed remover of goods in bond in alignment with the VAT Export Regulations.
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.