SARS recently published a Short Guide to the Tax Administration Act, 2011.
This publication is provided to assist taxpayers to understand their obligations and entitlements under the Tax Administration Act, 28 of 2011, which Act had not commenced at the date of the publication. It is not a binding general ruling, interpretation note, practice note or other official publication as referred to in the Tax Administration Act and should therefore not be used as a legal reference.
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.