SARS issued Notice R.225 in Government Gazette 38575 on the 20th of March 2015.
This notice amends the rules issued in terms of section 21A of the Customs and Excise Act (No. 91 of 1964) to align it with the new Special Economic Zones legislation and will come into effect on the date the regulations to be published in terms of the Special Economic Zones Act (No. 16 of 2014) comes into effect.
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.