SARS has released Notice 597 in Government Gazette 38983, which lays out incidences of non-compliance under section 210(2) that are subject to a fixed amount penalty in accordance with sections 210(1) and 211.
Please click here to access the notice (10 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.
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.