The Tax Administration Act (TAA) No. 28 of 2011 was promulgated on the 4 July 2012. The South African Revenue Service (SARS) has created a webpage for all taxpayers, which has interest and useful content, to assist taxpayers in understanding and familiarising themselves with the changes which TAA will bring.
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.