On 21 November 2014, interested parties were invited to comment on the discussion draft on follow-up work on Action 6 (Prevent treaty abuse) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and now publishes the comments received.
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.