This guide from SARS provides general guidance on the
exemption from normal tax for the receipts and accruals of income derived from
the exploitation rights of a film.The SAIT will be making submissions to SARS on this matter.
Kindly submit comments to firstname.lastname@example.org
by no later than 24 February 2015.
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.