The Customs Duty Act (No. 30 of 2014) (‘Act’) was assented to yesterday and was published in Government Gazette No. 37821 during the course of today. It should be noted that, in terms of section 229 of the Act, the Act will only take effect on the date on which the Customs Control Act takes effect.
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.