These public notices prescribe the returns to be submitted by third parties, the dates therefore, the duty to keep the records, books of account or documents and the form in which those should be kept. Also refer to Automatic Exchange of Information.
Please click here to view notice 508 and here to view notice 509.
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.