Please note that for Advance Tax Rulings the 19 business days from 16 December 2015 to 15 January 2016 (both dates included) must be added to the estimated time to complete a ruling application. The freeze period applies to all applications in progress during the period.
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.