SARS issued Notice R.226 in Government Gazette 38575 on the 20th of March 2015.
This notice inserts rules for section 47 of the Customs and Excise Act (No. 91 of 1964) for compulsory tariff determinations for alcoholic beverages and has the effect that as from 1 April 2015, compulsory tariff determinations must be obtained within the specified periods or time frames specified in the Notice.
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.