Call for comment: draft rule amendment - Rule
59A - to include a duly authorised public officer to apply for registration of
This draft proposes that a
public officer appointed by the company and approved by SARS in terms of
section 246 of the Tax Administration Act, 2011, may apply for registration on
behalf of a company if duly authorised by that company.
The SAIT will be making submissions to SARS on
this matter. Kindly submit comments to email@example.com by no later than 25 November 2014.
Please click here to access the
amendment to Rule 59A of the Customs and Excise Act.
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.