The purpose of this interpretation note is to consider the provisions of section 4(c) of the SDL Act as amended by the Taxation Laws Amendment Act, No 30 of 2000 and the Taxation Laws Amendment Act, No 30 of 2002, and to address some of the uncertainties that may have arisen due to these changes.
Please click here to view issue 1 of Interpretation Note 10 - archived due to publication of Issue 2 (17 August 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.