On the 27th of February 2015,
SARS released notice 169.
The notice deals with
returns to be submitted by persons in terms of section 25 of the Tax
Administration Act, 2011 and section 4(1) of the Merchant Shipping
(International Oil Pollution Compensation Fund) Administration Act, 2013.
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.