SARS has made some changes to the ITR14 in order to make
provision for newer legislative amendments including REITs, the section 12L
energy efficiency savings deduction and the section 23N limitation of interest
Please click here for more details in this regard.
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.