In Distell v CSARS (Appeal 416/09) the SCA has ended a long-running dispute between the Commissioner of Customs and Excise and the liquor producer Distell Ltd over the tariff classification of ‘wine coolers', in favour of the manufacturer.The effect of the judgment, which effectively overturns the rulings in two lower courts, is that such coolers fall to be classified as ‘mixtures of fermented beverages' (wine) and ‘non-alcoholic beverages' (water) and not as ‘other fermented beverages' as contended by the Commissioner.
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.