The draft amendments proposed for Chapter
37 are aimed at establishing uniform appeal and dispute resolution procedures
for the Customs Control Act, 2014 and the Tax Administration Act, 2011 (TAA)
and for that purpose to align the provisions of Chapter 37 of the Control Act
with the corresponding provisions contained in Chapter 9 of the TAA.
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.