The rules under Section 21A and 120 of the Customs and Excise Act, 1964, published in Government Notice R.1874 of 8 December 1995 are amended to the extent set out in the Schedule hereto. These rules will come into effect on the date the regulations to be published in terms of the Special Economic Zones Act, 2014 (Act No. 16 of 2014) come into effect.
Please click here to access the government notice (2 July 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.