SARS has created a new webpage, providing much-needed detail on Mutual Agreement Procedures (MAPs).
This is a procedure which allows the designated representatives of the revenue authorities from the governments of the Contracting States to interact with the intent to resolve international tax disputes.
Please click here to access the webpage (6 October 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.