Earlier this year changes were proposed to the deferment of payment of Customs Duty is in terms of section 39(1) of the Customs and Excise Act, 1964, which equally applied to Value-Added Tax levied upon importation in terms of section 13(6) of the Value-Added Tax Act, 1991.
These proposed changes have now been postponed. Please click here for further details (20 May 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.