This is a study of the operational challenges experienced by
tax practitioners relating to the Tax Administration Act. This study is
conducted by a Masters student at the University of Pretoria for research
and educational purposes. The purpose of this study is to determine whether the
new Tax Administration Act benefits SARS or the taxpayer.
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.