FAQ: What is a Recognised Controlling Body?

A Recognised Controlling Body is: A statutory controlling body referred to in s 240A(1) of TAAct namely: The Independent Regulatory Board for Auditors established in terms of section 3 of the Auditing Professions Act; A Law Society established in terms of Chapter 3 of the Attorneys Act; The General Council of the Bar of South […]

FAQ: What do I need to do if my controlling body is not recognised by SARS?

As it is a compulsory requirement for all tax practitioners to belong to a Recognised Controlling Body, you are required to register as a member with one of the listed Recognised Controlling Bodies if you do not fall under the jurisdiction of a statutory Recognised Controlling Body referred to in s 240A(1) of TAAct.

FAQ: Who is exempt from the payment of Air Passenger Tax?

a) Children below the age of two (2) years who are not allocated a separate seat before boarding are not liable for APT b) If a seat is purchased for a child below the age of two (2) years then APT is chargeable. c) A passenger is not a chargeable passenger if not carried for […]

FAQ: Is Air Passenger Tax charged on chartered flights?

In the case of chartered flights where no tickets are issued each passenger on the chartered flight shall be liable for APT at the applicable rate. It is the responsibility of the operator or agent to collect and pay the tax.