Insertion of new rebate items in Part 1D to provide for a rebate of excise duty on spirits to be used in the manufacture of other mixtures of fermented fruit beverages or mead beverages and non-alcoholic beverages, fortified (excluding wine).
Substitution for rebate item 621.11 in Part 1D to include other mixtures of fermented fruit beverages, mead beverages and non-alcoholic beverages.
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.