The North Gauteng High Court recently delivered its judgment in the matter between SARS and Smith Mining Equipment (Pty) Ltd regarding an Appeal against a tariff determination in respect of the "general purpose" of a utility vehicle.
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.