Section 23(3)(d) of the VAT Act allows for the registration of persons who, as a result of continuously and regularly carrying on certain specific activities, will only make taxable supplies after a period of time.
These specific activities are set out in a regulation made by the Minister of Finance.
Please click here to access the updated regulation (No. 446) (29 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.