SARS published Issue 11 of the Guide on Tax Rates, Duties and Levies on the 20th of March 2015.
The guide provides a current and historical view of the rates for various taxes, duties and levies collected by SARS and has been updated to include the Taxation Law Amendment Act (No. 43 of 2014) promulgated on 20 January 2015 and the Rate and Monetary Amounts and Amendment of Revenue Laws Act (No. 43 of 2014) promulgated on 20 January 2015.
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.