The latest version of the SARS BRS IT3 data submission document makes provision for the withholding tax on interest and tax-tree savings/investments. This BRS guides the year-end submissions due 31 May 2016 (for the reporting period 1 March 2015 to 29 February 2016 data).
Note that for mid-year submissions due by 31 October 2015 (for the reporting of 6 month period 1 March 2015 to 31 August 2015) the BRS IT3 Data Submission (2013 Version 1.0.0) is still applicable.
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.