CONTROLLING BODIES FOR TAX PRACTITIONERS

Why controlling bodies for Tax Practitioners be recognised?

The Tax Administration Act (2011) has been amended requiring tax practitioners to register with a recognised controlling body, and with SARS. This change is intended to give a framework that will make sure that tax practitioners are properly qualified and that a mechanism is available, both to taxpayers and SARS, to address misconduct. In order to qualify as a recognised controlling body an organisation must either be:
  • listed in section 240A of the Tax Administration Act or
  • or be recognised by SARS.

SARS is expected to “Recognise” Controlling Bodies for tax practitioners that provide advice with respect to the application of a tax Act or complete returns if the body remains relevant and effective on their requirements stipulated on the TAAct.

What are the criteria for SARS recognising controlling bodies?

For an entity to apply to the Commissioner to become a Recognised Controlling Body they must meet the following criteria:

The entity must ensure with regards to such persons that the following are maintained:
• Minimum qualifications and experience requirements;
• Continuing professional education requirements;
• Codes of ethics and conduct;
• Tax compliance; and
• Disciplinary process and procedures.

The entity must have a minimum of 1 000 members upon recognition or have a reasonable expectation of reaching 1000 members by end of the first year of recognition.

When an entity is recognised as a Recognised Controlling Body, it must submit a report of its members and compliance within the prescribed time period and in the prescribed form and manner.

 

List of currently recognised controlling bodies

The following controlling bodies were automatically recognised in terms of the Act:

How does the Controlling Body become recognised?

The entity must apply manually to the Commissioner to become a Recognised Controlling Body. 

Below are 6 steps to guide an entity in their application process.

Step 1:
Ensure that the minimum requirements listed on the TAAct are met.
 
Step 4:
Mail or send the completed RRC01 form together with the required documentation to:

Practitioners Unit
Pavilion building
     217 Bronkhorst Street
     Nieuw Muckleneuk
     Pretoria
     Business hours: Weekdays 8:00 - 16:00 and Wednesdays 9:00 - 16:00

Step 5:
SARS will communicate with the entity via a letter of the success or rejection of the application.

Step 6:
Upon receipt of the successful confirmation letter, the Recognised Controlling Body must submit a list of all their registered tax practitioner members either via individually or bulk submission to SARS. Click here to see how to do data submissions and maintenance of controlling bodies via eFiling.


An entity may request a review where they believe SARS initial assessment is not correct.

Last Updated: 16/08/2017 2:30 PM     print this page
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 Top FAQs

In terms of which Act is the new registration of tax practitioners a requirement?
TAAct requires the registration of tax practitioners with SARS. The TAAct was amended in 2012, with effect from 21 December 2012, to include the requirement under s 240(1) that a tax practitioner must also register with a controlling body.

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;

Why do I need to be registered with a Recognised Controlling Body?
It is a statutory requirement to belong to a Recognised Controlling Body and register with SARS as a tax practitioner if you are a person who: Provides advice to another person with respect to the application of a tax Act;

How can a controlling body request the RRC 01 form?
The Recognition as a Controlling Body Registration (RRC 01) form can be requested via the following channels :- The SARS website www.sars.gov.za

How can the Recognition as a Controlling Body Registration (RRC01) form be submitted?
The original signed RRC01 together with the required supporting documents must be posted or delivered to the SARS Tax Oractitioner Unit at the following address: