According to section 240(1) of TAAct, every natural person who-
(a) provides advice to another person with respect to the application of a tax ActÍž or
(b) completes or assists in completing a return by another person must,
- register with or fall under the jurisdiction of a ‘recognised controlling body’ by the later of 1 July 2013 or 21 business days after the date on which that person for the first time provides the advice or completes or assists in completing the returnÍž and
- register with SARS as a Tax Practitioner in the prescribed form and manner, within 21 business days after the date on which that person for the first time provides the advice or completes or assists in completing the return.
