Statistics on public revenue, and on tax in particular, are basic inputs to most descriptive and analytical work on economic structures, tax and customs policies, and administrative reforms. Against a background of increased international trade in which tax is becoming a factor in competitiveness and development, such comparable data are increasingly used to formulate policies and reform administrations. This annual publication presents a conceptual framework designed to define and classify public revenue from what are regarded as taxes in a common format for the countries concerned and to propose statistics by geographical area.
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.