Proclamation No. 80 of 2014 has been made by the President
of the Republic of South Africa, in terms of which members of the Tax Court
have been appointed under sections 116 and 120 of the Tax Administration Act 28
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.