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.
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.