SARS published this draft Interpretation Note on the 31st of March 2015.
This draft was circulated during 2014. Due to legislative amendments that were promulgated in January 2015, which substantially changed the penalty provisions, the updated draft document is now circulated for a second round.
Please click here to access the draft Interpretation Note.
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.