Really? This is a classic example of SARS making something really simple almost impossible to access or understand. Can't SAIT at least check that the communications SAIT passes on are at least complete and accessible?
The above does not address two key concerns I have experienced:
Being forced to sit wait over an hour past the appointment time;
Being denied service without an appointment when I choose to sit and wait , as I have to wait with or without an appointment.
The question is actually why SARS is sidelining practitioners, and the probable answer is that without expert advice, the growing branch submission process allows SARS to artificially "increase" collections by not capturing marginal refund claims on especially medical expenses.
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.